UK and EU duty info
If you would like to know more about the UK/EU taxation and custom information, please read the following frequently asked question. If you would like to search the database to get the import/export duty rate please click HERE, If you want to indentify goods HS code (TARIC Code), please click HERE
- I need to import/export a product but I don't know its classification (i.e. I don't know the nomenclature code associated to it)
- How can I find a TARIC code ?
- How can I find a TARIC code for a chemical product ?
- How can I find a geographical information ?
- Where can I find applicable duty rates ?
- What is the DDS (objective) ?
- What is the translation tool ?
- When was the DDS-TARIC last updated ?
- What should I do if I detect discrepancies, notably linguistic, between the published legal acts and the TARIC web site ?
- What are the available national sites for tariff related information ?
- What is the meaning of EA, EAR, ADSZ, ... And how do I use the "Meursing code" window ?
In order to determine the classification of a product, the following guidance can be used:
- Commission Regulation published annually, amending Annex I to Coucil Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. This regulation is commonly known as the "Combined Nomenclature";
- the "Explanatory Notes to the combined nomenclature of the European Communities", published annually in the C series of the Official Journal of the European Communities;
- the "Explanatory Notes to the Harmonised Commodity Description and Coding System" published by the World Customs Organisation.
In order to obtain written classification information, it is advised to ask for a "Binding Tariff Information" (BTI) in the country of importation. Since it is the national customs authorities that are responsible for issuing binding tariff information, please send your request to the competent customs authorities of the Member State concerned. The names and addresses of these authorities can be found in the Official Journal of the EC C 351 of 4 December 1999, page 44.
Further information on how to ask for a BTI can be found under the option "databases", on the web site of the European Commission - DG Taxation and Customs Union, hosted on the Europa Web Site (http://europa.eu/).
The TARIC DDS site allows searching for a product code based on its description. This function does not guarantee that a code retrieved in this way will be accepted by the Customs offices if used in a declaration.
From the DDS Home page, click "TARIC".
From the DDS-TARIC home page, you can access tariff information via the TARIC code or via the TARIC description.
Via the TARIC code, you can search for the code in an online version of the TARIC publication.
- click on "browse" button
- select a section (thus expanding it in chapters)
- select a chapter in the section (thus expanding the chapter in 4 digits codes)
- perform searching via a number of expanding-collapse steps on the browse window
- select a code
Via the TARIC description, you can search for the code via textual search based on the description of the product.
From the DDS Home page, click on "ECICS". This brings you to a query screen that allows you to look for the TARIC codes for chemical products. The output of a query can be viewed both on a result list and on a result detail screen.
There are several possible ways to retrieve geographical information:
- search via ISO-code
- search via name
- search via group code
- search via geonomenclature code
The query leads to a screen with the list of results
From the DDS Home page, click on "TARIC".
Form the DDS-TARIC Home page, you can access tariff information via the TARIC code or via the TARIC description.
To retrieve applicable duty rates, you must enter a TARIC code, an origin/destination country and a simulation date.
The objective of the Data Dissemination System (DDS) is to provide member states, customs and traders with up to date tariff related information. The added value of this system is concentrated in the ability to retrieve up to date tariff information in all Community languages.
This tool allow the user to search for a translation of a chemical name entered in English. This function in only intended for a small group of expert users!
The simulation date field in TARIC is set by default to the date of the most recent information on the DDS-TARIC site. Usually, the DDS-TARIC site is updated every working day of the European Commission.
If a difference exists between the TARIC site and a legal act published in the Official Journal of the European Union, the legal act should have precedence. Such a difference is an anomaly, and it is kindly advised to report it to [email protected]
|Cyprus||Cyprus Customs & Excise Department: http://www.mof.gov.cy/ce
The Tariff section can be found at "Customs and Excise" link under "service desk" bar.
Click on "THESEAS" : information on customs procedures.
|Czech Republic||Customs Administration: http://www.cs.mfcr.cz/
|Estonia||Estonian Tax and Customs Board Administration: http://www.emta.ee/
Tariff site : http://emts.emta.ee:7303/emts
|France||French customs administration: http://www.douane.gouv.fr/
French tariff: http://www.douane.gouv.fr/fwebpaged.asp?page=/appli/tarif/default.asp
|Ireland|| Irish Customs Administration: http://www.revenue.ie/
Click on 'Tax & Duty' and follow the link to Customs & Excise
|Italy||Italian Custom Website: http://www.agenziadogane.it/
Italian TARIC : http://aidaonline.agenziadogane.it/nsitaric/index.html
|Lithuania||Lithuanian Customs: http://www.cust.lt/en/index
Lithuanian TARIC: http://litarweb.cust.lt/
|Netherlands||Customs Administration: www.belastingdienst.nl/
National tariff: http://hbi.douane.nl/
|Poland||Customs site: http://www.mf.gov.pl/sluzba_celna/aktualnosci/index.php
Tariff site: http://isztar.mf.gov.pl:7080/taryfa_celna/web/main_EN
|Portugal||Customs site: http://www.dgaiec.min-financas.pt/
Tariff site: http://pauta.dgaiec.min-financas.pt/
|Slovakia||Slovak customs: http://www.colnasprava.sk/
By clicking on ISST : http://tqsinet.colnasprava.sk/isstinet/Tools/HomePage.aspx
you can open three sections:
1.TARIC (nomenclature, tariffs, measures, regulations, restrictions) http://tqsinet.colnasprava.sk/isstinet/taricsk/Measure_B.aspx
2.Kalkulácie (calculation module for customs clearance) http://tqsinet.colnasprava.sk/isstinet/km/Calculation_M.aspx
3.Kvóty (quotas filter, search and view options) http://tqsinet.colnasprava.sk/isstinet/kvoty/
|Slovenia||Slovenian Customs Administration: http://carina.gov.si/slov/index.htm
National TARIC site: http://taric-curs.gov.si/itaric/
|Sweden||Swedish Customs: http://www.tullverket.se/
Taric Query System: http://taric.tullverket.se/
|United Kingdom||United Kingdom UK customs and excises:http://www.hmrc.gov.uk/home.htm
This does not include UK Tariff which is a subscription only service.
The explanations below are given for a specific example, please adapt them to the case at hand.
On June 01, 2006, for goods code 1905 90 45 "Biscuits", the duties are the following:
- Third country duty: 9 % + EA(1) MAX 20.7 % +ADFM(1)
- Tariff preference for Israel: 0 % + EA(1) MAX 20.7 % +ADFM(1)
- Preferential quota for Israel: 0 % + EAR(1) MAX 20.7 % +ADFMR(1)
The third country duty rate should be read as such:
- (9% + EA), limited to a maximum of (20.7% + ADFM)
EA: stands for "agricultural component", which is a type of additional duty.
ADFM: stands for "additional duty on flour contents".
There could also be ADSZ: "additional duty on sugar contents"
The digit between round brackets : (1), is the reduction indicator, explained below.
To compute the complete rate of duty, it is necessary to determine the agricultural component and the additional duty on flour contents. To this end, the composition of the product in Milk fat, Milk proteins Starch/Glucose Sucrose/Invert sugar/Isoglucose must be known by the declarant.
The values of EA and ADFM are determined by a given ingredient composition. This composition of ingredients matches a 4 digit additional code that must be declared at customs. The additional code is the so-called "Meursing code".
To determine the additional code to declare, click on the "meursing code" button in the "duty rates" page. This opens a window where the composition of the goods must be entered (percentage of milk fat, milk proteins, starch...) with dropdown lists. Once the composition is entered, click on the equal sign (=) to display the extra duties applicable and the additional code to declare. Only the last 3 digits of the additional code are displayed/entered since the additional code always starts with "7".
If the additional code is already known, the last 3 digits can be entered in the field labelled "or enter your additional code" For the example, "210" was entered in that field. The additional code to declare in customs is then 7210.
The additional duties displayed are always in Euros per 100 Kg.
The first information is: EA, ADFM, ADSZ. These are the full (i.e. non reduced) additional duties. The values displayed there must be replaced in the expression above. In the example, EA=46.37 eur/100 kg, ADSZ=0 Eur/100kg, ADFM=8.88 Eur/100 kg And the third country duty is then : (9 + 46.37 eur/100 kg) limited to a maximum of (20.7% + 8.88 eur/100 kg)Below that in the window are displayed the reduced additional duties:
- EAR: "reduced agricultural component"
- ADFMR: "reduced additional duty on flour contents".
- ADSZR: "reduced additional duty on sugar contents".
These reduced duties are displayed against a list of countries of origin. This means that imports from such countries who benefit from a reduced duty can also benefit from a reduced additional duty.
|EUROPEAN ECONOMIC AREA - 2012||1||46.25||0||7.13|
|Egypt - EG||1||32.45||0||6.21|
|Israel - IL||1||32.46||0||6.22|
|Israel - IL||2||39.41||0||7.55|
For Israel, the duties are the following:
- Tariff preference: 0 % + EA(1) MAX 20.7 % +ADFM(1) and
- Preferential quota: 0 % + EAR(1) MAX 20.7 % +ADFMR(1)
This means that in the context of the tariff preference, Israel does not benefit from reduced additional duties (EA, ADFM), but in the context of the preferential quota on the other hand, Israel does benefit from the reduced additional duties (EAR, ADFMR).
In the preference, replace EA and ADFM by their values. In the preferential quota, replace EAR and ADFMR by their values, which are lower than EA and ADFM.
Since for Israel, there are 2 values of EAR (32.46 and 39.41) and 2 values of ADFMR (6.22 and 7.55), extra information is needed to determine which one to apply. This is determined by the column Red Ind : "Reduction indicator". It is the digit between round brackets displayed after EAR, ADFMR... in the quota or preference. In this case, (1), is displayed, therefore, the values of EAR and ADFMR to use are the ones displayed against Red Ind = 1 : 32.46 and 6.22
And the duties become:
- Tariff preference: 0% + 46.37 eur/100 Kg MAX 20.7% + 8.88 Eur/100 KG
- Preferential quota: 0% + 32.46 eur/100 Kg MAX 20.7% + 6.22 Eur/100 KG