Customs, Tariff, TARIC, European Union

Customs, Tariff, VAT, Import / Export, TARIC, European Union:

https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff/taric_fr

http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=fr&Taric=&MinCharFts=3&EndPub=&MeasText=&Area=&callbackuri=CBU-0&Regulation=&LangDescr=&MeasType=&SimDate=20180904&StartPub=&LastSelectedCode=&OrderNum=&GoodsText=&Level=&Expand=false

TARIC, the integrated Tariff of the European Union, is a multilingual database integrating all measures relating to EU customs tariff, commercial and agricultural legislation.

Integrating and coding these measures facilitates their uniform application by all Member States and gives all economic operators a clear view of measures to be taken when importing goods into the EU or exporting goods from the EU.

Legal basis

The legal base of the TARIC is Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (Official Journal L 256, 07/09/1987).

Main categories of measures (Non-exhaustive list):

• Tariff measures
• "Third country duty”, customs duty applicable to all imports originating in a non-EU country, as defined in the Combined Nomenclature
• Tariff preferences
• Autonomous suspensions of duties
• Tariff quotas
• Customs Unions
   
• Agricultural measures
• Agricultural components
• Additional duties on sugar, on sugar content and on flour content
• Representative prices for poultry
• Standard Import Values and Unit Prices for fruits and vegetables
• Refunds for export of basic and processed agricultural products
   
• Trade Defence instruments
• Antidumping duties and countervailing duties
   
• Prohibitions and restrictions to import and export
• Import and/or export prohibition of certain goods (e.g.: ozone-depleting substances, certain products originating in or exported to some countries like Myanmar, Bolivia, North Korea, etc.)
• Quantitative limits
• Import and/or export controls of certain categories of goods (e.g. products subject to CITES, luxury goods, cultural goods, products and equipment containing fluorinated greenhouse gases, dual use goods, veterinary controls on animals and food, etc.)
• Surveillance of movements of goods at import and export

TARIC also contains

• The goods nomenclature and the additional codes;
• The agricultural product nomenclature for export refunds;
• The supplementary units;
• The EU codes to be used in Box 44 of the Single Administrative Document (SAD) as "Documents produced, certificates and authorizations"
• The list of country codes used in the different boxes of the SAD, in accordance with the nomenclature of countries and territories published in Regulation (EU) No 1106/2012.

The TARIC does not contain information relating to national levies such as rates of VAT and rates of excises.

TARIC raw data is also freely available in Excel format.