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 lt
Muitinės auditas Europos Sąjungoje ir Lietuvoje
26-06-2022

Muitinės praktikų asociacija

taxes
image lt
Muitinės auditas Europos Sąjungoje ir Lietuvoje
26-06-2022

Muitinės praktikų asociacija

taxes
image lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
21-06-2022

Enrika Naujokė

taxes
image lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
21-06-2022

Enrika Naujokė

taxes
en, lt
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
31-05-2022

In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

Dr. Gediminas Valantiejus

taxes
en, lt
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
31-05-2022

In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

Dr. Gediminas Valantiejus

taxes
lt
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?
22-05-2022

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

Jurgita Stanienė

taxes
lt
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?
22-05-2022

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

Jurgita Stanienė

taxes
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

taxes
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

taxes
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