Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
When products enter the EU, they need to be declared to customs according to their classification in the Combined Nomenclature (CN). All products entering the EU are classified under a tariff code that carries information on:
- duty rates and other levies on imports and exports
- any applicable protective measures (e.g. anti-dumping)
- external trade statistics
- import and export formalities and other non-tariff requirements.
The EU classification system consists of three integrated components. The Harmonized System (HS) which is a nomenclature developed by the World Customs Organization (WCO) comprising about 5,000 commodity groups, organized in a hierarchical structure by sections, chapters (2 digits), headings (4 digits) and subheadings (6 digits). The Combined Nomenclature (CN) which adds EU specific codes and information to become the EU’s eight-digit coding system (in other words HS codes with further EU specific subdivisions). The CN both serves the EU’s common customs tariff and provides statistics for trade inside the EU and between the EU and the rest of the world. The third component is the Integrated Tariff (TARIC) which provides information on all trade policy and tariff measures applicable to specific goods in the EU (e.g. temporary suspension of duties, antidumping duties, etc). It comprises the eight-digit code of the combined nomenclature plus two additional digits (TARIC subheadings).
The CN document is updated and published every year, and the latest version can be found on the European Commission’s website.
U.S. exporters should consult “The Integrated Tariff of the Community”, referred to as TARIC (Tarif Intégré de la Communauté), to identify the various rules which apply to specific products being imported into the customs territory of the EU.
The TARIC can be searched by country of origin, Harmonized System (HS) Code, and product description on the interactive website of the Directorate-General for Taxation and the Customs Union. The online TARIC is updated daily.
Key Link: TARIC