Customs tariff

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Historical customs tariff in Kinsale, Ireland from 1788

A customs tariff is a nomenclature in which goods are enumerated (usually listed in the form of a number code) and their tariff rates are recorded, as well as information about tax rates , import bans and restrictions and special features about the countries of origin and preferences or other commercial policy measures . It is used for customs clearance and serves as the basis for collecting taxes. The historical forerunner was the customs roll .

Examples were the German working tariff (DGebrZT) or the Austrian working tariff (ÖGebrZT). Modern variants are z. B .:

  • the common European customs tariff (TARIC: Tariff Intégré des Communautés Européennes)
  • the EZT (electronic customs tariff) of the German customs
  • the Swiss utility tariff ( Tares )
  • the Harmonized Tariff Schedule of the United States (HTSUS), administered by the USIC


The speech by Swiss politician Hans-Rudolf Merz attracted some attention when he read a passage from the explanations about Bündnerfleisch from the Swiss customs tariff in the Swiss National Council in 2010 and had a fit of laughter.


  • 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

See also

Web links

Individual evidence

  1. Video of the speech on Youtube