Duties

Duties

The Common Customs Tariff

The Common Customs Tariff governs trade between the member states of the EU and other countries. It contains the information on all applicable trade laws as well as both the shared classification of goods (combined nomenclature) and the duties which apply to them in each individual EU country. The online customs tariff database, TARIC, provides all the information included in the Common Customs Tariff for those involved in customs activities.

Customs duties in the EU are calculated ad-valorem, meaning: derived from the value of the imported goods. This customs value is equivalent to the sales price (cif-price), evidenced by a COMMERCIAL INVOICE, and adjusted by adding the costs of transport, insurance and loading in case they are not included in the sales price. A checklist of all the information required in a commercial invoice by German law is available for download.

The EU's TARIC database includes TARIC codes for specific goods as well as information on the applicable customs duties, restrictions and procedures for importing products into the EU and, consequently, into Germany. The ten-digit TARIC codes, which are valid for customs declarations in Germany, are an extension of the 6-digit harmonized codes developed by the World Customs Organization (WCO) and the 8-digit combined nomenclature system.

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