The online integrated customs tariff database (TARIC)

KEY POINTS

• TARIC contains all customs duty rates and certain EU rules applicable to external trade. It does not contain information relating to national taxes such as VAT.
• The CN is the result of the merger between the Common Customs Tariff¹ nomenclature and Nimexe (EU statistical nomenclature).
• TARIC is based on the CN and includes additional subdivisions, referred to as TARIC subheadings, used for goods where specific customs duty rates apply based on their origin or where other trade policy rules apply.
• Each CN subheading has an 8-digit code. The first six digits refer to the harmonised system headings and subheadings, the seventh and eighth digits represent the CN subheadings, and the ninth and tenth digits represent TARIC subheadings.
• Annex I to the regulation fixes the rates of duty and is regularly updated to take into account:
  • changes agreed at international level;
  • changes relating to statistical requirements, commercial policy and technological and commercial developments; and
  • the need to align or clarify texts.
• The European Commission publishes and manages TARIC. It attributes code numbers, updates TARIC, and informs EU countries of amendments. Requests to amend the CN can be made by the Commission, EU countries or European trade federations.
• Every year, the Commission adopts a regulation reproducing a complete version of the CN and Common Customs Tariff duty rates, taking Council and Commission amendments into account. The regulation is published in the Official Journal no later than 31 October, and applies from 1 January of the following year.
• The Commission is assisted by the Customs Code Committee comprising representatives of the EU countries. The committee is responsible for examining all questions on the CN, TARIC or other nomenclatures.