January 30, 2022
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Customs duties (tariffs)

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What is customs duty?

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. Import duty means customs duty payable on the import of goods. Export duty means customs duty payable on the export of goods. Upon importation, the goods might be subject to other taxes as well, which, in the EU, are import VAT and import excise tax.

What are the types of customs duties?

There are several types of customs duties: 

  • The ‘normal’ duty or MFN duty. World Trade Organization (WTO) member countries must comply with the most-favoured-nation (MFN) clause, which requires a country to provide any privileges granted to one nation to all other WTO member countries – that means the equal treatment of all countries.
  • The anti-dumping and countervailing duties: these duties are used as trade defence measures against dumped or subsidised imports and are applied in addition to the MFN duties.
  • Preferential duties are an exception of the MFN clause: countries may make trade deals, for example, the EU-UK Trade and Cooperation Agreement, and agree on lower or zero duty rates on goods originating in partner countries. Preferential duty rates may also be set unilaterally on imports of goods originating in developing and least developed countries, for example, under the EU’s Generalised Scheme of Preferences (GSP).  

Where are the EU rates of duties set out?

The EU’s MFN rates of customs duties are set out in the Combined Nomenclature (CN), which is an annually updated Annex to the Council Regulation (EEC) No 2658/87 on the tariffs and statistical nomenclature and on the Common Customs Tariff. CN 2022 is set out in the Commission Implementing Regulation 2021/1832 of 12 October 2021.

The anti-dumping and countervailing duty rates are set out on a case-by-case basis in the regulations of the European Commission, for example, Commission Implementing Regulation (EU) 2022/72 of 18 January 2022 imposing definitive countervailing duties on imports of optical fibre cables originating in China.

The preferential duty rates are set out in trade agreements, for example, in the EU-Canada Comprehensive Economic and Trade Agreement. The rules of calculation of EU GSP rates are set out in the Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012.

Where can be the rates found (is there an online tool)?

The rates of all the types of EU duties can be found online in the Integrated Tariff of the EU (TARIC). It is a multilingual and multifunctional database integrating all measures relating to EU customs tariff as well as commercial and agricultural legislation.

Comments ()

image en
Import/export VAT & other post-Brexit issues
20-11-2022

Zandra Horgan

taxes
image en
Import/export VAT & other post-Brexit issues
20-11-2022

Zandra Horgan

taxes
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

taxes
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

taxes
en, lt
Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

taxes
en, lt
Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

taxes
image en, lt
Anti-dumping: the 'lesser duty' pitfalls
02-10-2022

CustomsClear ㅤ

taxes
image en, lt
Anti-dumping: the 'lesser duty' pitfalls
02-10-2022

CustomsClear ㅤ

taxes
en, lt
Extinction of customs debt - does it include VAT and excise?
25-09-2022

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Jovita Dobrovalskienė

taxes
en, lt
Extinction of customs debt - does it include VAT and excise?
25-09-2022

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Jovita Dobrovalskienė

taxes
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