April 28, 2020
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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!

Comments ()

en, lt
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31-12-2021

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

Jovita Dobrovalskienė

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en, lt
Do we have time to prepare for the introduction of trade defence measures?
31-12-2021

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

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Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

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In recent case-law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

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Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

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The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

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