関税削減を効率的に行うためにはまずHSコードを確定し、
原産地規則を確認してから発生する関税率の確定が必要です。
日EU・EPAの締結を機に欧州向けに新たに貨物を輸出する場合、
他国での輸出実績のHSコードがそのまま適用できるとは限らないので
念のためEU側の税関にHSコードの事前照会をする事をお勧めします。
このような事前教示制度の事をBTI（Binding Tariff Information）と呼びます。
以下のリンクよりEUに対するHSコードの確定を求める
事前教示フォームが入手できます。
事前教示は日本の制度と同じように発行から３年間尊重されますので
３年を過ぎたら再度事前教示申請を行う形になります。
BTIをEU側の税関に申請する場合、申請できるのは輸入国にいる輸入者、
輸出国にいる輸出者、生産者となり、代理人を通じての利用も可能となっております。
ただし申請にあたっては、EUの事業者登録・識別（EORI）システムで
EORI番号を取得している必要があります。
申請方法は各国当局により異なりますが書面での郵送か電子申請となり、
申請受領後120日以内に事前教示を行う事となっております。
以下EUへの事前教示請求先を記載します。
※EU加盟国においては共通のタリフを使用しますので
基本的にEU加盟国にて取得した事前教示は
他のEU加盟国にて共通で使用可能です。
これをCommon Customs Tariff(略称:CCT)と呼びます。
DECISIONS RELATING TO BINDING TARIFF INFORMATION
(2017/C 157/06)
List of customs authorities designated by Member States for the purposes of receiving applications, or taking decisions relating to binding tariff information, adopted in accordance with Article 11 of Commission Implementing Regulation (EU) 2015/2447 (1).
Member State | Customs Authority | ||||||
AUSTRIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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BELGIUM | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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BULGARIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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CYPRUS | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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CROATIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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CZECH REPUBLIC | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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DENMARK | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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ESTONIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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FINLAND | Customs authority designated for the purpose of taking decisions relating to binding tariff information | ||||||
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Customs authority designated for the purpose of receiving applications relating to binding tariff information | |||||||
All customs offices | |||||||
FRANCE | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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GERMANY | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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GREECE | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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HUNGARY | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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IRELAND | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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ITALY | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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LATVIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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LITHUANIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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LUXEMBOURG | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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MALTA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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NETHERLANDS | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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POLAND | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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PORTUGAL | Customs authority designated for the purpose of taking decisions relating to binding tariff information | ||||||
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Customs authority designated for the purpose of receiving applications relating to binding tariff information | |||||||
All customs offices | |||||||
ROMANIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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SLOVAKIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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SLOVENIA | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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SPAIN | Customs authority designated for the purpose of taking decisions relating to binding tariff information | ||||||
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Customs authority designated for the purpose of receiving applications relating to binding tariff information | |||||||
All public administration offices | |||||||
SWEDEN | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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UNITED KINGDOM | Customs authority designated for the purpose of receiving applications and taking decisions relating to binding tariff information | ||||||
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