1.Without prejudice to Articles 5 and 64 of the Code, binding tariff information may be invoked only by the holder.
2.The customs authorities may require the holder, when fulfilling customs formalities, to inform the customs authorities that he is in possession of binding tariff information in respect of the goods being cleared through customs.
3.The holder of binding tariff information may use it in respect of particular goods only where it is established to the satisfaction of the customs authorities that the goods in question conform in all respects to those described in the information presented.
4.The customs authorities may ask for this information to be translated into the official language or one of the official languages of the Member State concerned.
Binding tariff information supplied by the customs authorities of a Member State since 1 January 1991 shall become binding on the competent authorities of all the Member States under the same conditions.
1.Upon adoption of one of the acts or measures referred to in Article 12 (5) of the Code, the customs authorities shall take the necessary steps to ensure that binding tariff information shall thenceforth be issued only in conformity with the act or measure in question.
2.For the purposes of paragraph 1 above, the date to be taken into consideration shall be as follows:
for the regulations provided for in Article 12 (5) (a) of the Code concerning amendments to the customs nomenclature, the date of their applicability,
for the regulations provided for in (a) of the same article and paragraph and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the ‘L’ series of the Official Journal of the European Communities,
for the measures provided for in (b) of the same article and paragraph, concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the ‘C’ series of the Official Journal of the European Communities,
for judgments of the Court of Justice of the European Community provided for in (b) of the same article and paragraph, the date of the judgment,
for the measures provided for in (b) of the same article and paragraph concerning the adoption of a classification opinion or amendments to the explanatory notes to the Harmonized System Nomenclature by the Customs Cooperation Council, the date of the Commission communication in the ‘C’ series of the Official Journal of the European Communities.
3.The Commission shall communicate the dates of adoption of the measures and acts referred to in this article to the customs authorities as soon as possible.