Customs tariff
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
Others
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.
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
See also
- Harmonized system for the description and coding of goods (HS)
- Common Customs Tariff (TARIC, Common Customs Tariff of the European Union, based on the Combined Nomenclature (CN))
- Binding customs tariff information (BTI)
- Non-binding customs tariff information for sales tax purposes (uvZTA)
- List of goods for foreign trade statistics (WA)
- International List of Goods for Foreign Trade (SITC)
- Summered Höhenfleckvieh
- Smoot-Hawley Tariff Act
Web links
- [1] Common Customs Tariff - TARIC (www.zoll.de)
- EZT-Online (www.zoll.de)
- Swiss Customs Tariff (Tares)