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)