(14)In addition to the decisions relating to binding tariff information (‘BTI decisions’) and decisions relating to binding origin information (‘BOI decisions’) adopted by customs authorities upon application and subject to certain conditions, decisions relating to binding valuation information (‘BVI decisions’) have been introduced in customs legislation through Commission Delegated Regulation (EU) 2024/1072note. In the interest of the users of customs legislation, it is appropriate to lay down in the same legal act the rules regarding those three types of decisions relating to binding information.
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