Tariff quotas for imports into EU

EU tariff quotas on imports

April 28, 2020
en lt

Tariff quotas permit total or partial suspension of the normal duties applicable to imported goods. The quotas are set for a limited quantity of goods and for a limited period.

There are two types of tariff quotas: preferential and autonomous. The management of tariff quotas is also organized in several ways.

Preferential tariff quotas

This type of tariff concessions is provided in agreements with third countries and in autonomous preferential arrangements of the EU. Entitlement to benefit from preferential tariff quotas is subject to the presentation of the necessary evidence of origin.

Autonomous tariff quotas

The role of autonomous tariff quotas is to stimulate the economic activity of Union industries. They are normally granted to raw materials, semi-finished goods, or components that are not available/ available in insufficient quantities in the EU. 

Council Regulation 1388/2013 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products establishes the list of goods subject to these measures.

Management of the most tariff quotas: the 'first-come first-served' principle

Most tariff quotas are managed by the Commission's Directorate-General responsible for Taxation and Customs Union (DG TAXUD) on a 'first-come first-served' basis irrespective of where the goods are imported into the EU. The legal provisions governing the management of these tariff quotas are contained in Articles 49 to 54 of Commission Implementing Regulation (EU) 2015/2447.

Information about the current balances of those tariff quotas is available in the Tariff quota consultation database and in national databases of the Member States, for instance, LITAR database in Lithuania.

Management of tariff quotas for agricultural products: the system of import licences

Some tariff quotas are managed by the Commission's Directorate-General responsible for Agriculture and Rural Development (DG AGRI) through a system of import licences. Various Council and Commission Regulations contain the specific provisions for the management of these tariff quotas.

Source: European Commission

Interested in a practical example? Watch the video!

  • Market: EU - European Union

Comments ()

Similar content
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
support@customsclear.net +37060177411 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large