What happens if I use the wrong tariff number?

An incorrect tariff number is rarely just a procedural mistake. It can lead to claims for additional duties and import VAT, delay shipments at the border, and in cases of negligent errors in export declarations, trigger fines up to €10 million according to COMPLIANCE MANAGER Magazine, especially if you thereby circumvent export restrictions or sanctions measures. Criminal liability is also possible if you classified the goods intentionally or through gross negligence. A binding ruling protects you against precisely this risk, as it serves as evidence in a dispute that you coordinated the classification with the competent authority.