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Summaries of EU Legislation

The online integrated customs tariff database (TARIC)

 

SUMMARY OF:

Regulation (EEC) No 2658/87 — the tariff and statistical nomenclature and the Common Customs Tariff

WHAT IS THE AIM OF THE REGULATION?

It sets up the legal basis for TARIC, the integrated tariff of the EU, and introduces a common system for coding and classifying goods known as the Combined Nomenclature (CN), essential for processing and publishing EU trade statistics.

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 Tariff* 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.

FROM WHEN DOES THE REGULATION APPLY?

It has applied since 10 September 1987.

BACKGROUND

TARIC, the integrated tariff of the EU, is a database which brings together commercial and agricultural legislation and customs tariffs. This ensures there is uniform application by EU countries and gives a clear view of all measures to be undertaken by those involved in importing into the EU or exporting goods from the EU.

For more information, see:

  • TARIC (European Commission).

KEY TERMS

Common Customs Tariff: the combination of the classification of goods and the duty rates which apply to each class of goods, applicable throughout the EU.

MAIN DOCUMENT

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, pp. 1-675)

Successive amendments to Regulation (EEC) No 2658/87 have been incorporated in the original basic text. This consolidated version is of documentary value only.

last update 17.06.2023

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