2. Importing goods into the European Union

2.1. Product code numbers and import duties
2.2. Customs documents
2.3. Import tariff quotas
2.4. Anti-dumping measures
2.5. Rules of origin
2.6. Import licences for textile and steel

 


2.1.     PRODUCT CODE NUMBERS AND IMPORT DUTIES

‘As an exporter from outside the EU, I want to export goods to the EU.’
‘As an importer, established in a Member State, I want to import goods into the EU.’
‘Where can I find information about customs code numbers for products and corresponding import duty tariffs?’

For an answer to these questions, look into the two websites presented below.

 

 

Information source 1:          TARIC database of the European Commission

Website:                                               http://ec.europa.eu/taxation_customs/dds/tarhome_en.htm

 

To find info in the TARIC database, follow the example.

Example:             What is the customs code for wooden kitchen furniture?
What is the import duty to be paid for imports in the EU for such goods produced in Ukraine?

Step 1:   login to the website of DG Taxation and Customs Union (click on the link above)

Step 2:   click on ‘TARIC’

Step 3:   search the relevant customs code (= taric code) via one of the two ways

1. via the hierarchical list or
2. via a description of the product
               
Possibility 1: click on ‘taric code’ to work from the hierarchical list

- click on ‘browse’ in order to arrive at the Taric table of Contents
- select ‘section XX Miscellaneous manufactured articles’
- select ‘chapter 94 Furniture …’
- select ‘9403 Other furniture and parts thereof’
- select ‘9403 40 Wooden furniture of a kind used in the kitchen’
- select ‘9403 40 10 Fitted kitchen units’
- select ‘9403 40 10 90 Other’

Possibility 2: click on ‘taric description’ to work via product description

- enter a relevant description of your product (e.g. ‘kitchen’ or ‘furniture’)
- enter ‘kitchen’
- select ‘9403’ from the displayed list
- select ‘9403 40’
- select ‘9403 40 10’
- select ‘9403 40 10 90’


Step 4:   select your country (e.g. ‘Croatia’) in order to complete the box ‘Country of origin/destination’

Here you find the appropriate import duty rate and comments.

 

 

Information source 2:         Export Helpdesk for developing countries

Website:                                             http://exporthelp.europa.eu/

 

To find info in the Export Helpdesk follow the steps.

Step 1: login to the helpdesk (click on the link above)

Step 2: go to the Import Tariffs Input Form by clicking on ‘Import Tariffs’

Step 3: In this form, enter:

a) a product code (or find it via ‘browse’ or ‘search’)

b) a country of origin (needed for preferential tariffs)

c) a simulation date (you can go back as far as 1 January 1998)

Step 4: click ‘view’

Here you find the appropriate import duty rate and comments.

Optional step: read the detailed Helpdesk's User Guide, section ‘import tariffs’

 

 

Additional information source:         ‘Binding Tariff Information’ (BTI) service

Website:                                                            http://ec.europa.eu/taxation_customs/common/databases/ebti/index_en.htm

 

If you are still in doubt about the correct tariff classification, customs authorities of the Member States can provide you with one that is legally binding. It is generally free of charge, but must comply with certain conditions.

Step 1: read the General Information (click)

Step 2: fill out the application form (click)

Step 3: send it to one of the competent customs authorities (click)


2.2.     CUSTOMS DOCUMENTS

‘I have made the decision to import certain goods in the EU. Which import documents do I have to use?’

For an answer to this question, look into the two websites presented below.

 

 

Information source 1:         Export Helpdesk for developing countries (Requirements and Taxes)

Website:                                             http://exporthelp.europa.eu/

 

To find info in the Export Helpdesk for developing countries follow the steps.

Example:             Which documents are required for importing toffees and caramels produced in Ukraine?

Step 1:   login to the helpdesk (click on the link above)

Step 2:   go to the Requirements and Taxes Input Form by clicking on ‘Requirements and Taxes’

Step 3:   in this form complete three fields

1. the product code (e.g. ‘17049075’ to be found via ‘browse’ or via ‘search’)
2. the country of origin (e.g. ‘Ukraine’ to be selected from the drop down menu)
3. the country of destination (‘e.g. Luxembourg’ to be selected from the drop down menu)

Step 4:   click ‘view’ to see the requirement list

Step 5:   click at the end of each requirement line to learn more about it

Example: This product being a foodstuff, it needs Labelling for foodstuffs. In this line click on ‘EU/LU’ to open a new window listing the relevant labelling requirements.

Optional step: read the detailed Helpdesk's User Guide (click), section ‘requirements and taxes’.


 

 

Information source 2:         Export Helpdesk for developing countries (Customs Documents)

Website:                                             http://exporthelp.europa.eu/

 

‘I want to know more about the different trade regimes available for developing countries. What documents do these regimes require for preferential duty treatment?’

Step 1:   login to the helpdesk (click on the link above)

Step 2:   go to the Customs Documents section by clicking on ‘Customs Documents’

Step 3:   find out for which of the preferential regimes a non-EU country qualifies:

Possibility 1:         for the GSP countries, click on The GSP User's Guide, in certain cases to be combined with…

Possibility 2:         for the ACP countries, click on List of beneficiary countries of the Cotonou Agreement

Possibility 3:         for the FTA countries, click on “Arrangement list” of DG Taxation and Customs Union

Step 4:   find out the documentary requirements under your preferential regime:

Possibility 1:         for a GSP country, click on Documentary requirements under the GSP

Possibility 2:         for a ACP country, click on Documentary requirements under the Cotonou Agreement
 
Possibility 3:         for a FTA country, click on one of 4 summarised FTA partnerships to find the exact references

Example: under the FTA with Chile, click on A movement certificate EUR.1 and scroll to appendix III on page 1038 to obtain a specimen of this certificate


2.3.    IMPORT TARIFF QUOTAS

‘Goods imported in the EU can sometimes benefit from a lower import tariff but this advantage is limited to a certain quantity of a product. How to find info about such tariff quotas?’

For an answer to this question, look into the website presented below.

 

Information source :           TARIFF QUOTA AND CEILINGS - database of the European Commission

Web address                      http://ec.europa.eu/taxation_customs/dds/qothome_en.htm

 

For up to date information on tariff quotas and ceilings in force, the Commission has developed a database. You can find in it the current situation of:

- Community tariff quotas, managed on a first-come first-served basis
- Community tariff ceilings, related to imports from certain origins

Each tariff quota or tariff ceiling is identified by a six-figure order number

 

To find info in the TARIFF QUOTA – database follow the example.

Example:             ‘I want to import cotton sun-blinds from Nepal. Can my import benefit from lower import duties under the system of Tariff Quotas?’

Step 1:   Search the tariff quotas in force via one of the following two ways:

If you know the Order Number, you can find this info directly in the QUOTA database
If you don’t know the Order Number, search first the customs code no. in the TARIC database
               
Possibility 1: open the  quota database by clicking on ‘QUOTA’

- search ‘via origin or order number’ by clicking on that and on ‘OK’
- complete the order number box with ‘098139’
- select ‘Nepal’ from the drop-down menu
- click on ‘Quota / Ceiling’
- proceed to step 2


Possibility 2: open the customs tariff database by clicking on ‘TARIC’ 
                              
- find the customs code no. via ‘Taric Code’ or ‘Taric description’
- select ‘Nepal’ from the drop-down menu
- click on ‘Duty rates’
- click on the Order number ‘098139’ at the bottom of that page
- proceed to step 2

Step 2:   from the list of quotas and ceilings, select the tariff quota/ceiling in force by clicking on it

Here you finally find information about the current tariff quota balance for cotton sun-blinds from Nepal.

For a concise explanation of each term in this form, click on it.
For more detailed information on tariff quotas and tariff ceilings:
- contact the Commission's tariff quota service (TAXUD-B-5) at fax No (32 2) 296 33 06
- contact customs authorities of the Member States.

A number of Community tariff quotas, in particular for certain agricultural products, are managed on another basis than first-come first-served. Information about the current situation of these tariff quotas can be obtained from the Commission services responsible (DG AGRI ...).

 

2.4.     ANTI-DUMPING MEASURES

‘What are anti-dumping measures?’
‘Which anti-dumping measures does the EU consider against compact disc boxes from Hong Kong and China?’
‘How high are the rates of the EU anti-dumping measures?’

For an answer to anti-dumping questions, look into the websites presented below.

 

 

Information source 1:         European Commission – Scadplus (summary of anti-dumping rules)

Web address:                      http://europa.eu/scadplus/leg/en/s05020.htm

 

To find a summary of the anti-dumping legislation, follow the steps.

Step 1:   login to the overview of external trade legislation (click on the link above)

Step 2:   scroll down to ‘commercial defence measures’ and click on ‘anti-dumping measures’.

Step 3:   here you find an outline of the procedures, applied by the DG External Trade, to identify cases where it will apply anti-dumping duties.

To structure your reading, get a first idea of the EU-approach of anti-dumping measures below. The EU-measures will not be applied unless three main application-conditions have been tested.

Condition 1: Dumping must be assessed (and)
Condition 2: Injury to the Community industry must be proven (and)
Condition 3: The injury must be the result of that particular dumping practice.

Test 1:   A product is being dumped when its price within the country of export is higher than its export price.
Test 2:   Injury is measured by (sudden) fluctuations in volume, price, market share, …
Test 3:   The injury must be assessed for the like product of the community industry. Known factors other than the dumped imports which at the same time are injuring the Community industry must also be examined.

Legal framework
Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community [Official Journal L 56, 06.03.1996].


Amended by the following acts:

Council Regulation (EC) No 2331/96 of 2 December 1996 (Official Journal L 317, 06.12.1996);
Council Regulation (EC) No
905/98 of 27 April 1998 (Official Journal L 128, 30.04.1998);
Council Regulation (EC) No
2238/2000 of 9 October 2000 (Official Journal L 257, 11.10.2000); Council Regulation (EC) No 1972/2002 of 5 November 2002 (Official Journal L 305 of 07.11.2002);
Council Regulation (EC) No
461/2004 of 8 March 2004 (Official Journal L 77 of 13.03.2004).                                   Counci Regulation (EC) No 2117/2005 of 21 December 2005 (Official Journal L 340 of 23.12.2005).                                                                                 

           

 

Information source 2:         European Commission – DG External Trade (Trade Policy Instruments)

Web address:                      http://ec.europa.eu/trade/issues/respectrules/tpi_en.htm

 

To find general info about anti-dumping measures, follow the steps.

Step 1:   login to the web page on Trade Policy Instruments (click on the link above)

Step 2:   click on “Anti-Dumping”and find information about

 

To find info about anti-dumping measures for specific products, follow the steps.

Step 1:   login to the web page on Trade Policy Instruments (click on the link above)

Step 2:   click on “List of cases, timetables and statistics

Step 3:   click on the hyperlink next to “List updated weekly (in Exell format) of all anti-dumping, anti-subsidy and safeguard measures…”

Step 4:   select from the list the appropriate product (e.g. compact disc boxes) and click on the hyperlinks in columns “Provisional measures”, Definitive measures” and “Termination” for further info.

 

 

Information source 3:         Hong Kong Trade Development Council

Web address:                      http://www.tdctrade.com/

 

To find info about anti-dumping measures for specific products originating from China, follow the steps.

Step 1:   login to the website of the Hong Kong Trade Development Council (click on the link above) or go directly to  http://www.tdctrade.com/alert/euada.htm

Step 2:   select a product, e.g. “Integrated electronic compact fluorescent lamps” and find info about anti-dumping measures.
               


2.5.     RULES OF ORIGIN

‘Which countries have preferential trade arrangements with the EU?
‘How can an exporter/importer give a proof of the country of origin in order to benefit of a preferential import tariff when goods are imported in the EU ?’
‘Where can he find info about the rules for determining the country of origin?

For an answer to these questions, look into the websites presented below.

 

Information source 1:         European Commission – Taxation and Customs union – Rules of Origin

Web address:              http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/index_en.htm

 

For goods imported into one of the EU countries (Belgium, Bulgaria, Czech Republic, Denmark, Germany, Estonia, Greece, Spain, France, Ireland, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, The Netherlands, Austria, Poland, Portugal, Slovenia, Slovakia, Finland, Romania, Sweden and the United Kingdom), the country of origin will determine the preferential trade arrangement(s) that might apply to them.

Besides bilateral trade agreements with others these arrangements concern:
The Countries of Africa, the Carribbean and the Pacific (ACP), customs unions with Andorra, Turkey and San Marino, European Economic Area (EEA), System of Pan-Euro-Mediterranean cumulation, Generalised System of Preferences, Latin America, The Overseas Countries and territories( OCT), South Africa and Western Balkans. Click on these regimes for a legible clarification.

Some countries benefit from more than one arrangement. This simply means that the most beneficial arrangement can be applied.
 
The site is divided into four main parts:
 

 

 

Non-Preferential Origin

Introduction

Non-preferential rules are used for all kinds of commercial policy measures, like, for instance, anti-dumping duties and countervailing duties, trade embargoes, safeguard and retaliation measures, quantitative restrictions, but also for some tariff quotas, for trade statistics, for public tenders, for origin marking, and so on. In addition, the EU's export refunds in the framework of the Common Agricultural Policy are often based on non-preferential origin.

WTO Harmonisation

WTO members have agreed to harmonise the non-preferential rules of origin. For that purpose the Agreement on Rules of Origin of Marrakesh (1994) established a work programme (HWP).

General aspects of preferential origin

Introduction

Preferential origin is conferred on goods from particular countries, which have fulfilled certain criteria allowing preferential rates of duty to be claimed.

Common provisions

While the provisions of the individual arrangements may vary in certain details, most preferential origin arrangements have a number of common provisions.

Legal framework(s) for preferential origin

Each individual arrangement has its own legal base.

List Rules

List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status.
List of preferential arrangements

1) Generalised System of Preferences

Facility granted unilaterally to developing countries including the 'Everything but arms initiative' for Least Developed Countries.

2) European Economic Area

The EEA (EC, Iceland , Norway and Liechtenstein) is considered as a single territory with a common EEA originating status.

3) System of Pan-Euro-Mediterranean cumulation

A system of Pan-Euro-Med cumulation of origin is an extension of a previous system of Pan-European cumulation. It therefore operates between the EC and the Member States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland) and Turkey and countries which signed the Barcelona Declaration, namely Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia and the Palestinian Authority of the West Bank and Gaza Strip. Faroe Islands have been added to the system as well.

4) Western Balkans

Albania , Bosnia and Herzegovina , Croatia , the former Yugoslav Republic of Macedonia and Serbia and Montenegro. These countries are all part of the Stabilisation and Association process.

5) The Countries of Africa, the Caribbean and the Pacific (ACP)

The trade preferences available to the 77 African, Caribbean and Pacific States.

6) The Overseas Countries and Territories (OCT)

The EC grants unilateral trade preferences to the OCTs. These are constitutionally linked to four of the Member States (Denmark, France, the Netherlands and the United Kingdom).

7) South Africa

The bilateral Trade Development and Co-operation Agreement establishes a free trade area between the EC and South Africa.

8) Latin America

Agreements with Mexico and Chile.

9) Others

Faroe Islands, Ceuta and Melilla.

 

It also contains:

 

To find info about rules of origin, follow the steps.

Step 1:   click on “List of non-EU countries” in order to find out which preferential arrangement(s) appl(y)ies to trade with a certain country.

Step 2:   read in the Introduction the info about the meaning of origin and how Binding Origin Information (BOI) can help you.

Step 3:   consult a “check-list” in order to determine which section of the website is relevant to your problem or question.

 

 

Information source 2:         European Commission – Export Helpdesk for developing countries

Web address:                      http://exporthelp.europa.eu/

 

To find info about rules of origin, follow the steps.

Step 1:   login to website of Export Helpdesk (click on the link above)

Step 2:   click on “Rules of Origin”.

Step 3:   select a preferential trade regime and enter a product code.

Step 4:   click on “view” and find info about working or processing, carried out on non-originating materials, which confers originating status.

 

 

Information source 3:         European Commission - DG Taxation and Customs Union (DG TAXUD)

 

Companies can also contact the European Commission’s services on matters relating to the interpretation of rules of origin in international trade.

Contact address:                European Commission
Directorate General Taxation and Customs Union ( DG TAXUD).
                                               Unit B4 – Rules of origin
                                               B – 1049 Brussels
                                               Belgium
                                               E-mail: taxud-b4@cec.eu.int

 

2.6.     IMPORT LICENCES FOR TEXTILES AND STEEL

‘Which quota and licences concern the import of textile and steel in the EU?’

For an answer to this question, look into the website presented below.

 

Information source:          European Commission – Trade Issues - SIGL

Website:                                          http://trade.ec.europa.eu/sigl/

 

To find info about import licences, follow the steps presented below.

Via these steps, it is possible to query item utilisation on direct import goods, on Outward Processing Trade (OPT) goods and on steel products. The site contains also info on the EU’s trade policy for textiles and steel products.

1. Textile products

Step 1:   login to the SIGL  web page of DG Trade (click on the link above)

Step 2:   click on “background on the information provided” for a first understanding of the info on quota and licences which can be consulted

Step 3:   click on “data on quota utilization” for figures – per product category and country of origin - on quota levels, licensed quota at Member State level, % of quota levels used, etc.

2. Steel products

Step 1:   login to the SIGL  web page of DG Trade (click on the link above)

Step 2:   click on “background on the information provided” for a first understanding of the info on quota and licences which can be consulted

Step 3:   click on “Enter the website (information on quotas)” for figures – per product category and country of origin - on quota levels, licensed quota at Member State level, % of quota levels used, etc.