As noted by the Customs Service, e-ITO will enable the online submission, review, and decision-making regarding applications for binding tariff information. The new procedure maintains the same legal rigor but makes interactions with customs authorities simpler, clearer, and more accessible.
Procedures for Handling Binding Tariff Information
A decision on binding tariff information (ITO) establishes the tariff code applicable to a specific product prior to the import or export of goods. Tariff classification determines the tariff and non-tariff measures applied to goods; therefore, knowing the correct code in advance helps businesses plan their operations and associated costs.
Thus, the use of the electronic customs clearance system (e-ITO) offers a number of benefits for businesses:
– predictability prior to customs clearance—the tariff code is known before customs operations begin;
– more reliable cost planning—the operator can forecast import duties and measures applicable to goods;
– reduced risk of errors—a pre-determined classification minimizes ambiguities and subsequent corrections;
– Fewer delays and discrepancies—complex classification issues are addressed before goods are presented for customs clearance;
– Transparency in the application review process—the applicant can track the status of the application, and the system sends notifications to the specified email address.
Applications for ITO rulings submitted before September 1, 2026, will be reviewed and decided in accordance with the rules in effect on the date of submission. Economic operators will not need to resubmit them in the e-ITO system.
