TARIC, the integrated Tariff
of the European Union, is a multilingual database in which are integrated all
measures relating to EU customs tariff, commercial and agricultural
legislation. By integrating and coding these measures, the TARIC secures their
uniform application by all Member States and gives all economic operators a
clear view of all measures to be undertaken when importing into the EU or
exporting goods from the EU. It also makes it possible to collect EU-wide
statistics for the measures concerned.
The TARIC contains the
following main categories of measures (Non exhaustive list):
·
Tariff measures:
o "Third country duty”, customs duty applicable to all imports
originating in a non-EU country, as defined in the Combined Nomenclature;
o Tariff preferences;
o Customs Unions.
·
Agricultural measures:
o Agricultural components;
o
Additional duties
on sugar, on sugar content and on flour content;
o Representative prices
for poultry;
o
Standard Import
Values and Unit Prices for fruits and vegetables;
o
Refunds for export
of basic and processed agricultural products.
·
Trade Defence instruments:
o
Antidumping duties
and countervailing duties.
·
Prohibitions and
restrictions to import and export:
o
Import and/or
export prohibition of certain goods (e.g.: ozone-depleting substances, certain
products originating in or exported to some countries like Myanmar, Bolivia,
North Korea, etc.);
o Quantitative limits;
o
Import and/or
export controls of certain categories of goods (e.g. products subject to CITES,
luxury goods, cultural goods, products and equipment containing fluorinated
greenhouse gases, dual use goods, veterinary controls on animals and food,
etc.)
·
Surveillance of
movements of goods at import and export.
TARIC also contains:
·
The goods
nomenclature and the additional codes;
·
The agricultural
product nomenclature for export refunds;
·
The supplementary units;
·
The EU codes to be
used in Box 44 of the Single Administrative Document (SAD) as "Documents
produced, certificates and authorisations"
·
The list of
country codes used in the different boxes of the SAD, in accordance with the
nomenclature of countries and territories published in Regulation
(EU) No 1106/2012.
Daily transmissions of TARIC
data via an electronic network guarantee immediate and correct information for
the national administrations of the Member States, who use this data mainly to
feed their national systems for customs clearance, with the goal of maximising
automatic customs clearance.
The TARIC does not contain
information relating to national levies such as rates of VAT and rates of
excises.
The legal base of the TARIC is Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs
Tariff (Official Journal L 256, 07/09/1987).
Original
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