Court of Justice 11 September 2003, C-133/02 and C-134/02 (Timmermans Transport & Logistics BV v Inspecteur der Belastingdienst - Douanedistrict Roosendaal and Hoogenboom Production Ltd v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Are national customs authorities entitled to revoke at their own discretion binding tariff information (hereinafter " BTI" ) which they issue to traders by way of a tariff classification for goods in cases where those national authorities change their interpretation of the relevant customs nomenclature? 2.