TARIC
| TARIC | |
|---|---|
| Url | ec.europa.eu/taxation_customs/dds2/taric |
| providers | European Commission / Customs and Tax Authorities of the Member States ( DDS ) |
| languages | de ua |
| Content | TARIC code |
TARIC ( Common Customs Tariff ) was introduced by Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff as an EC- uniform customs tariff . TARIC stands for French tariff intégré des Communautés européennes ('Integrated tariff of the European Union').
The TARIC is used in addition to the determination of tariff measures (the tariff rates) also for the determination of trade policy measures for certain goods from certain third countries . It applies to the entire European Customs Union , which, in addition to the EU, also includes Turkey , Andorra and San Marino .
construction
The 10-digit code is called the TARIC code - it is the same in all 27 member states of the Union .
The first eight digits of the customs tariff numbers correspond to the commodity numbers of the combined nomenclature (CN) of the European Union , or in the Federal Republic of Germany also those of the statistical commodity numbers . Of these, the first six digits are those of the UN Harmonized System for Describing and Coding Goods (HS) .
With the ninth and tenth digits (TARIC sub-item) and other additional codes, the current EU tariff rate for certain goods - depending on the origin of the goods - is determined when they are imported into the EC countries.
- The ten-digit code encodes joint measures that are not encoded in the eight-digit code of the CN. If there is no common subdivision, the ninth and tenth digits are
00marked with . - A further subdivision of the 10-digit TARIC code by an 11th position is possible: It is a code for national measures, e.g. B. Prohibitions and restrictions, encryption of import sales tax rates. If there is no national subdivision, this position is
0marked with . In the EU-27 it is only used by Germany and France (Weerth, Dissertation 2007, p. 139).
See also
literature
- Uniform application of the Common Customs Tariff for access to the European internal market? (Problems of application of the tariff and statistical nomenclature and their economic and fiscal effects) , 2007, Dr. Carsten Weerth, Bremen, dissertation, published by Sierke Verlag, Göttingen, ISBN 978-3-940333-61-2
