8/14/2019 ECSEI- TARIC

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The Egyptian Center for Studies of Export & Import

The European Union Customs Tariff

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are published in Octoberof each year to beapplied from 1 Januaryof the following year.The OJ of the L-seriescontains the CN whichserves for theclassification of allimported or exportedgoods. Customs is ableto identify which dutyapplies and measurequantities for statisticalpurposes. The CCTindicates the normalthird country duty ratesto be applied for allgoods classified under agiven CN code.The CN+CCT is the legalinstrument.The CN publication inOctober/November isonly applicable as fromthe following 1 January.

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CCCooommmmmmuuunnnaaauuuttt(((TTTAAARRRIIICCC)))Contains, in addition to normalthird country duty rates, allduty rates applicable under thepreferential agreements forgoods from nearly allover theworld except of the US,Canada, Australia, NewZealand and Japan, orautonomously to developingcountries under theGeneralised System ofPreferences.

The TARIC contains allagricultural and commercialtrade policy measures fromembargoes, textile restrictions,licenses to all other measuresconsidered by the EuropeanCouncil.(All preferential rates and allcommercial policy measuressuch as quotas, suspensions,anti-dumping, embargoes.)The TARIC is thedailyworkinginstrument for all Customsofficers and is the basis of theirautomated Customs clearancesystems.It constitutes an instrument

for practical use andinformation,but does not have a legalstatus in itself.The TARIC serves as a directbasis for the preparation ofMember States working tariffsand for the applicationofTARIC codes in automatedcustoms clearance.

The use of the TARIC codes isobligatoryin customs andstatistical declarations in tradewith third countries (Article5(2) of R 2658/87). It has tobe entered in box 33 of theSingle AdministrativeDocument (SAD).

The TARIC publication of Aprilincludes the CN/CTT data andalways shows the rates andmeasures that are applicable

at the present moment.

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The Treaty gives a clear indication initsArticle 9about the basis of theEuropean Communities:it is a Customs Union.The maincharacteristicof a Customs

Union is theapplicationof a commonexternal Customs tariff and theabsence of duties in trade between theMember States.Without the establishment of aCustoms Union, there would neverhave been any further developmentlike the Internal Market or even theEconomic and Monetary Union.

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While in the beginning, it wasimportant that the Common CustomsTariff was applied in the CustomsUnion in a uniform way, any furtherpolitical integration required a largerand deeper harmonization oflegislation.In the end, the Customsadministrations have been entrusted,in addition to their original tasks, withthe application of the internationaltrade aspects of the agricultural andcommercial policy of the Community.Additionally, the Community hasconcluded preferential agreements

leading to Customs Unions or Free-Trade Areas with a large number ofthird countries.To others, preferential treatment isgranted autonomously (GSP, OCT)

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