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This user manual is intended to illustrate how to use the TARIC website via multiple examples of its functions.
In case of questions or comments, please use the link "Mail box" on the TARIC website ( taxud-dds-taric@ec.europa.eu ).
TABLE OF CONTENTS
1.
INTRODUCTION .......................................................................................................4
2.
3.
4.
4.2.2.
Goods code 0303770010 and the origin the United States ................30
4.3.2.
4.4.1.1.
4.4.2.
4.4.2.2.
4.4.2.3.
4.4.2.4.
4.4.2.5.
4.4.2.6.
4.4.3.
4.4.4.
4.4.5.
5.3.2.
6.
5.4.2.
5.4.3.
5.4.4.
5.4.5.
7.
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1.
INTRODUCTION
The TARIC consultation screen of the TARIC website contains three tabs: the measure tab, the geographical area tab and the regulation tab. In the
TARIC consultation screen the measure tab page is set as the default page.
The measure tab allows searching for a measure. A measure is mainly the application, during a certain period of time, of an aspect of the community tariff
and commercial legislation to goods imported from a certain origin or exported to a certain destination.
For example, the third country duty (MFN tariff clause duty) for the yellowfin tunas (code 030232) is 22%. Or the third country duty rate for the fillets
(code 03041110) is 18% and the preferential duty rate for the same product for the EEA is 5.40%.
The geographical area tab allows finding a country or a country group. For example, the United States can be found by using the ISO code of the country
(US) or by the country name.
The regulation tab allows searching for a regulation by indicating the Official Journal number, the publication date or time span, or the regulation date or
time span. A link to the relevant measures is provided and allows to go to the measure tab page with additional criteria and the legal base field pre-filled.
A link to eurlex provides the complete text for the regulation in question. For example, it is possible to search for all the regulations published in the
Official Journal on 25 March 2010 or all the regulations published between 20 March 2010 and 25 March 2010.
2.
REFERENCE DATE
The TARIC website system indicates the current reference date for a query. By default this reference date is the current calendar date.
The reference date is the date whose values you want to see. It shows the measures, regulations and geographical information valid on that date. In order
to modify the reference date you must click on "change" after the displayed reference date.
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If you search for information in the future, the search is based on what is known at the current calendar date. Therefore it is possible that the information
looked for can change between now and the future date.
3.
LAST UPDATE
The last update provided in the TARIC website gives the last time when the TARIC website was uploaded.
4.
All the goods to which tariff and commercial measures can be applied must be described and identified. The identification is achieved via a codification
system. In the TARIC website goods are coded according to the TARIC nomenclature. The TARIC nomenclature is divided into 21 sections, further
subdivided into 97 chapters grouped according to material and use. The TARIC code has 10 digits.
In order to search for measures you need to determine the goods nomenclature code and the origin/destination.
4.1.
Goods code
Enter the goods nomenclature code when you know the code. A TARIC goods code consists of a 10-digit TARIC code which includes 6 HS digits (digits
1-6) and 2 CN digits (digits 7-8) as well as the two TARIC digits (digits 9-10).
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4.2.
Browser
If the goods nomenclature code is not known, the nomenclature browser can be used. The browser allows searching for a goods code from a TARIC
nomenclature by providing the descriptions of the goods. To search for the goods code you first have to identify the appropriate section, then the
appropriate chapter and lastly the appropriate subheadings for HS, CN and TARIC by choosing the correct goods nomenclature description. The browser
intends to provide the same structure as is displayed in the regulation reproducing the complete version of the Combined Nomenclature with rates of duty.
Below you can find two examples of a search for a product by using the nomenclature browser.
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4.2.1.
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Choose "Rice".
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Click
rice."
on
"Husked
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(brown)
Choose "Parboiled" and click on it. Note that in front of "Parboiled" and
"Other" there are no codes since "Parboiled" and "Other" are just titles
and a way to break down "Husked (brown) rice".
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As indicated earlier the browser intends to provide the same structure as is displayed in the regulation reproducing the complete version of the Combined
Nomenclature with rates of duty.
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Since 1006201713 is a declarable code that cannot be broken down in more detailed codes
the TARIC website system goes back to the starting search page for measures.
4.2.2.
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4.3.
Origin/destination
The country of origin/destination can be selected from the dropdown list that provides all the countries and groups of countries at the reference date. In
case of import the country of origin is searched for whereas in case of export the destination is looked for. If no country of origin/destination is chosen
and the country of origin/destination field is left empty the TARIC website system automatically provides all possible origins/destinations.
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4.3.1.
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TARIC measure information is provided for the goods code 0303770010 and
for the origin the United States of America.
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4.3.2.
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The applicable duty rates, restrictions on import/export and other measures are further explained under "Search for a measure type" (see point 4.4.2.) and
"TARIC measure information" (see point 5).
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4.4.
Additional criteria
On the measure tab page a function called "Additional criteria" can be found. This function includes searches according to a text, a measure, an order
number, a legal base, a measure start date. It is possible to do a search using several criteria at the same time.
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4.4.1.
Text search
Using the text search criterion displays all the searched words in the text description of goods nomenclature.
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Write "sea bass" in the "search text" field and click on "Retrieve
measures".
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All the words "sea bass" that can be found in the text
description of goods nomenclature are displayed.
The previous version of the TARIC website only displayed
the lines containing "sea bass".
In this version, all the nomenclature structure containing
these lines is displayed as well for better readability.
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4.4.1.1.
In the TARIC website it is possible to stay on a page in one language but do the search in another language when using the text search criterion.
The main language for the page can be selected by using the dropdown list on the top of the page, which includes 21 official EU languages. The Gaelic
and Maltese languages are not in use in the TARIC database.
The search language dropdown list for a text search consists also of a choice of 21 EU languages excluding Gaelic and Maltese.
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Even
most
information
concerning the measures and
certificates is now displayed
bilingually.
4.4.2.
Using the measure type criterion shows all the measure types searched for. The measure type is a classification of all possible measures applicable to a
declaration. It can be used as a search criterion to narrow down the results. Ex: only show the antidumping duties.
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4.4.2.1.
An additional duty is a duty levied in addition to the third country duty in the context of trade policy measures applied to WTO member countries which
impose additional customs duties on products coming from the EU.
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Choose "Additional duties" in the "measure type" field and click on "Retrieve measures".
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All the goods to which additional duties are applied are displayed.
Only a limited number of these goods can be displayed by page
(here 25 out of 45) and therefore by clicking on "Next" the following
page containing more of these goods (from 26 to 45) is shown.
In order to see the additional duties levied on the various products
and the countries of origin you have to click on the relevant goods
codes.
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4.4.2.2.
Anti-dumping duties are customs duties in addition to the normal duties imposed on imports from certain countries where the export price is below the
normal value and such imports cause or threaten to cause material injury to the EU producers of like products.
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4.4.2.3.
Countervailing duties are customs duties in addition to normal duties imposed on imports from certain countries where a subsidy is granted by the export
country and such imports cause or threaten to cause material injury to the EU producers of like products.
Choose the goods code 3907602000 for plastics and choose India
as the country of origin. Then choose a definitive countervailing
duty as a measure type. Click on "Retrieve measures".
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4.4.2.4.
Tariff preferences are reduced import duty rates from the MFN duties. The EU has provided tariff preferences in the context of preferential agreements
concluded with partner countries and in the framework of GSP.
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The tariff preference for vegetable fats of the goods code 1516209880 originating from
Mexico is 0%, whereas the tariff preference for the same goods coming from the GSP
countries (including Mexico) is 7.40%. Indonesia and Malaysia are excluded from the
preferential duty rate granted in the framework of the GSP.
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4.4.2.5.
Preferential tariff quotas are tariff concessions provided for a pre-determined volume of goods in the context of agreements that the EU has concluded
with third countries.
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4.4.2.6.
When documents such as certificates are to be presented at the customs, import control measures are applied.
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4.4.3.
Using the measure type and the measure start date criteria displays the chosen measure whose measure publication start date is contained in a specified
time span.
Choose a definitive anti-dumping duty as a measure type and choose the measure start
date. The measure start date is the date at which the measure enters into force.
Click on "Retrieve measures".
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When searching for a measure start date the reference date must be taken into account since there is a link between the two dates. It is possible to find
only measures that are active on the reference date.
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When indicating, instead of a specified date, a specified time span for the measure start date only measures that are active on the reference date are
provided. Therefore it is not possible to find all measures, e.g. as regards standard import values only the measure active on the reference date is shown,
not the other SIV active on other dates during the time span.
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4.4.4.
Using the order number criterion provides the relevant goods and measure information related to a tariff quota.
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4.4.5.
Using the legal base criterion displays the goods and measure information relating to the regulation in question.
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Choose R1215/09
measures".
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and
click
on
"Retrieve
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4.5.
The TARIC measure deferred request is a function that allows receiving a large quantity of information that is too large to be displayed interactively.
When clicking on "Show all information" the information requested is too large, you are redirected to a deferred request system.
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Choose
"Section
manufactured articles"
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XX
Miscellaneous
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4.6.
The EU has developed a Meursing table to calculate additional duties on certain food preparations.
The Meursing table indicates the combination and percentage of four components of a product: milk fat, milk proteins, starch/glucose and sucrose/invert
sugar/isoglucose.
On the basis of the four above-mentioned components in a product an additional code is determined. The Meursing additional code type is always 7 and
thereto is added a 3-digit Meursing additional code. It is this 3-digit additional code that has to be entered when searching for the amounts of agricultural
components and of additional duties imposed on a product.
The additional duties include additional duties on sugar (AD S/Z) and reduced additional duties on sugar (AD S/ZR), additional duties on flour (AD F/M)
and reduced additional duties on flour (AD F/MR) as well as the agricultural component (EA) and reduced agricultural component (EAR).
The agricultural component and the additional duties on a product are to be levied at the customs in addition to the third country duties.
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5.
After specifying the goods nomenclature code and the country of origin/destination the relevant measures can be searched for. If searching for a specific
measure for a certain goods code and for a certain country it is possible to use the measure type criterion search under additional criteria (see point 4.4.2.).
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The icon "arrow pointing to the right" stands for a measure of import whereas the icon "arrow pointing to the left" means export. The icon with two
arrows one pointing to the left and the other one pointing to the right stands for measures for import and export.
5.1.
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5.2.
Closed measures
A measure is valid from its validity start date to its end date. A closed measure is a measure that is no more valid.
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5.3.
Sort of measures
Measures are sorted according to goods nomenclature code, trade movement code (import, then export), geographical area, measure type series and
measure type.
5.3.1.
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The trade movements - in this case import - and geographical areas and measures
are displayed. The geographical areas are presented starting always with Erga
Omnes. The measures displayed here are the third country duty and the Customs
Union duty with San Marino. Click on "Show conditions" or "Show all
information" in order to see the conditions. The footnote linked to the Customs
Union duty with San Marino is shown at the bottom of the page.
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5.3.2.
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E1: if the quantity declared is equal to or less than 100 Litres, the entry into free circulation is allowed.
E2: if VI 1 document, coded as C014 in box 44 of the SAD, is declared, the entry into free circulation is allowed.
E3: if VI 2 document, coded as C015 in box 44 of the SAD, is declared, the entry into free circulation is allowed.
E4: The quantity declared is greater than 100 Litres and neither VI 1 nor VI 2 documents are presented. The entry into free circulation is forbidden.
5.4.
Links to databases
On the TARIC measure information page links to other databases are provided. Links to binding tariff information, chemical substance information,
suspensions in force and suspensions in preparation databases as well as to goods description information are included.
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5.4.1.
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The
goods
displayed.
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description
is
5.4.2.
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5.4.3.
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5.4.4.
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5.4.5.
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6.
A country can be found by indicating its ISO code or the name of the country. The result of the geographical query always indicates the country ISO code,
the country name, all the possible country groups to which it belongs, and the geonomenclature code. The geonomenclature code is only used for
reference.
6.1.
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It is also possible to enter the first letter of the country ISO code or of the country name and all the possible country ISO codes or country names that start
with that letter are displayed in alphabetical order according to the ISO code.
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Leaving the fields of the ISO code, the country name and the country group code empty shows a list of all possible countries in alphabetical order
according to the ISO code.
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6.2.
Countries belonging to a country group can be sought by indicating the code of the country group.
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It is also possible to enter the first letter of the country group code and all the possible country groups that start with that letter are displayed as well as the
countries that belong to these country groups.
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All the country groups whose code starts with "L" are displayed as well as
the countries belonging to these country groups.
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7.
A regulation can be found by using three criteria: the Official Journal number, the publication date or time span or the regulation date or time span. The
regulation information provided includes the regulation identifier (code and year), the regulation type, the regulation start date, the regulation end date, the
publication date of the regulation, the journal number and the journal page. A link to measures, and when relevant, a link to eurlex are provided.
7.1.
Entering the Official Journal number displays all the regulations falling under this criterion.
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7.2.
Regulations published on a certain date or during a certain time span can be found by providing the publication date or the publication time span.
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7.3.
A regulation can also be found by indicating the regulation date, i.e. the date of entry into force of the regulation.
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The TARIC website system goes to the measure tab page with
additional criteria and the legal base field pre-filled with the code
of the regulation 274/2010.
A link to eurlex provides the complete text for the regulation 274/2010.
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Click on "eurlex".
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