Binding Tariff Information (WIT) is an official decision on the tariff classification of goods located within the European Union, which determines not only the correct tariff code, but also the amount of duty and any other customs charges. Obtaining a WIT decision provides taxpayers with a guarantee that the correct Combined Nomenclature (CN) or TARIC tariff code has been applied, that customs duties have been correctly declared or that the time required for customs clearance has been shortened, so it is worth obtaining it in order to protect yourself from the negative consequences of using the wrong tariff code and to facilitate the procedures for declaring goods. How to do it?
How to obtain a WIT?
The competent authority for obtaining a WIT decision is the Chamber of Fiscal Administration in Warsaw.
The process of obtaining the decision is divided into several stages and is quite complicated, so below we briefly outline what needs to be done.
First step – PUESC account
The first and indispensable step is to set up an account on the Customs and Fiscal Electronic Services Platform (PUESC), through which you can first obtain an EORI number, then link the representation and finally apply for a WIT.
Second step – EORI number
The next step is to obtain the so-called EORI number, which is the number in the Union Economic Operator Registration and Identification System to be used for all customs operations within the European Union.
For national operators, the EORI number usually consists of the prefix “PL”, the NIP number and a sequence of five zeros. Each trader is only allowed to have one EORI number throughout the EU and the lack of one will not allow the import of goods from outside the Union.
Third step – eWIT
Once you have obtained your EORI number, you will need to register or update your representation on the PUESC platform by adding the rights to access the eWIT service. If an attorney is used, a special power of attorney should be granted to represent the attorney in obtaining the WIT. Such power of attorney should also be registered with the Tax Administration Chamber.
Only after the representation is registered or updated on the PUESC platform will the possibility of submitting an application for the issuance of WIT be unlocked.
Formalities related to the issuance of WIT
As mentioned above, the only effective form is to submit an application in electronic form via the PUESC platform. The application must contain the following data:
- data and address of the applicant;
- the data of the customs representative (proxy) if any;
- the address of the place where the customs documentation is kept and the address of the bookkeeping, if they are located in a different country from the applicant’s seat;
- information whether the WIT is being reissued;
- the type of transaction to which the WIT decision is to be applied (export or import);
- the type of tariff code to be used in the decision (CN or TARIC);
- the tariff code which the applicant considers appropriate to qualify the goods;
- a detailed description of the goods.
The authority may ask to send samples or photos for precise identification of the goods.
Refusal to issue a WIT
Please note that the Authority will refuse to issue a WIT if the taxpayer wants to use it for intra-Community trade, as it can only apply to export or import transactions from third countries.
Fees and waiting time
There is no administrative fee to apply for a WIT. The only cost that the taxpayer will have to pay is the cost of stamp duty on the power of attorney, if he appoints a representative in the case.
The waiting time for the issuance of a WIT is 120 days counted from the day the application is accepted by the Tax Administration Chamber. It should be remembered that this time limit is calculated only from the moment the authority considers that it has all the necessary information regarding the goods and the application is complete, and not from the moment the application is formally submitted via PUESC.
Validity of the WIT decision
The decision is valid for 3 years throughout the European Union, and its possession obliges the taxpayer to indicate the tariff code resulting from the WIT when clearing the goods through customs. However, the decision held may become invalid earlier than after 3 years if it becomes unlawful as a result of changes to the customs tariff or as a result of incorrect or incomplete information being given in it
Advantages of having a WIT
The possession of Binding Tariff Information (WIT) by a taxpayer is undoubtedly a certainty in the application of a good tariff code and a guarantee of the correct calculation of customs duties.
The process of obtaining a decision is not only time-consuming but also difficult due to the non-intuitiveness of the PUESC platform, which is why we encourage you to contact our law firm. Our specialists will be happy to support you in the process of obtaining a WIT decision and answer all your questions.
Aleksandra Philips, LL.B., VAT Specialist