Code combination

Tariff regimes to be applied

(Article 20(3)(c)-(f) of the Community Customs Code)

1XX

Erga Omnes

100

Erga Omnes third country duty rates

(normal duty rates according to Article 20 (3) c) of the CCC)

In these cases, a preferential Customs duty is not requested or does not exist.

110

Erga Omnes autonomous tariff suspension

Temporary suspensions from the autonomous Customs duties are granted for certain goods of the agricultural, chemical, aeronautical and microelectronic sector. Most of them are contained in annual regulations. Others are shown as footnotes to certain CN codes and are applicable for an indefinite period. The normal duty rates can be suspended either totally (e.g. chapter 27) or partially (e.g. 2905 44, 3201 20 00, 3824 60 etc).

115

Erga Omnes autonomous tariff suspensions subject to an end-use

Certain suspensions of code 110 are only granted if the goods obtain a specific destination, an ‘end-use’ pursuant to Article 82 of the CCC.

118

Erga Omnes autonomous tariff suspensions wit h certificate confirming the special nature of the product

Currently, this case does not exist in the TARIC.

119

Erga Omnes autonomous tariff suspensions subject to an ‘airworthiness certificate’

These suspensions are only granted if an airworthiness certificate has been presented.

120

Non preferential tariff quotas

Includes WTO and autonomous tariff quotas, Erga Omnes and origin related.

123

Non preferential tariff quotas subject to and end use authorisation

Certain tariff quotas of code 120 are only granted if the goods obtain a specific destination, an ‘end-use’ pursuant to Article 82 of the CCC.

125

Non preferential tariff quotas subject to a special certificate

These must be other documents than origin certificates, e.g. pedigree certificates, handicraft, handlooms certificates ..

128

Erga Omnes tariff quotas following outward processing

140

Special end use resulting from Common Customs Tariff

Application of the third country duty rates under the obligation of presentation of an end use authorisation.

150

Admission to CN codes subject to special certificates

Most of these cases and the relevant certificates are mentioned the Combined Nomenclature (see preliminary provisions). Others are mentioned as footnotes to the relevant CN codes, e.g. 0202 30 50.

2XX

Generalised System of Preferences (GSP)

200

GSP duty rate without conditions or limits

No other condition than the presentation of a certificate of origin Form A has to be fulfilled.

Compliance with the social and environmental clauses may also be certified on Form A for additional duty reductions. (This code also covers cases where graduated countries still benefit from duty reductions from the CCT.) (for example, Moldova)

218

GSP suspensions with certificate confirming the special nature of the product

Currently not applicable

220

GSP tariff quotas.

223

GSP tariff quota subject to an end use

Benefit of the GSP tariff quota requires the presentation of an end use authorisation

225

GSP tariff quotas subject to a special certificate

240

GSP preferential duty rates subject to an end use

Benefit of a GSP preference requires the presentation of an end use authorisation

250

Admission to CN codes with special GSP rates subject to a special certificate

Currently not applicable.

3XX

Preferential agreements (including Customs Unions)

300

Preferential duty rate without conditions or limits (including ceilings)

Application of the preferential duty rates under the relevant agreement.

310

Preferential agreements: tariff suspensions

315

Preferential suspension subject to an end use

Benefit of a preferential suspension requires the presentation of an end use authorisation.

318

Preferential suspensions with certificate confirming the special nature of the product

Currently not applicable

320

Preferential tariff quotas

The preferential duty rates are only applicable within the limits of quotas. They can be managed on a ‘first come — first served’- basis or by licences.

323

Preferential tariff quotas subject to an end use

Certain quotas of code 320 only apply if the goods obtain a specific destination, an ‘end-use’ pursuant to Article 82 of the CCC.

325

Preferential tariff quotas subject to a special certificate

340

preferential duty rates subject to an end use

Benefit of the preference requires the presentation of an end use authorisation.

350

Admission to CN codes with special preferential rates subject to a special certificate

Currently, this case does not exist.

4XX

400

Non-imposition of customs duties under the provisions of customs union agreements concluded by the Community