- Transactions with Customs
- New importer/exporter
- Arrival and exit declarations
- How to submit arrival and exit declarations
- Declarations on arriving goods
- Declarations on exiting goods
- Time limits for declarations
- Correction and invalidation of declarations
- Archiving declarations
- Fallback procedure
- Goods for which declarations are not required
- Empty means of transport
- Commercial goods carried by travellers
- Establishing the Union status of goods
- Import
- Basic information on import
- Import procedures
- How do I submit a customs declaration?
- What information is needed for an import declaration?
- Submitting an import declaration in advance
- Customs clearance of a postal parcel after delivery
- Previous document to be stated in the import declaration
- Authorisation for using a single commodity code
- Declaring free-of-charge goods in an import declaration
- Splitting an import declaration
- Correcting an import declaration
- Using a condition code
- Import fallback procedure
- Destruction of goods in commercial traffic
- What does import cost?
- Customs value
- How to determine customs value
- Transaction value in determining customs value
- The effect of the relationship between the buyer and seller on the customs value
- Other methods of determining customs value
- Damaged goods
- Customs value declaration
- Adding royalties and licence payments to customs value
- Establishing the customs value – simplifications
- Customs duty and VAT
- Preferential treatment and general origin of goods
- Relief from customs duty
- Restrictions and controls of food and consumer goods
- New Controls Regulation
- Lumber duty quotas imposed by Russia
- Archiving of import clearance documents
- Advance ruling on excise taxation
- Excise relief and deferment of payment
- Currency conversion rates
- Simplified import declarations
- Transport and warehousing
- Basic information on transit
- Transit
- Basic information on warehousing
- Temporary storage
- Customs warehousing
- Placing goods under the customs warehousing procedure
- How to submit a customs declaration
- Fallback procedure in customs warehousing
- Amendment before release
- Amendment after release
- Invalidation
- Submitting an unloading report
- Keeping records and reporting in customs warehousing
- How can goods be handled during warehousing?
- Discharging the warehousing procedure
- Simplifications to customs warehousing
- Sea traffic
- Fairway dues
- Regulations on sea traffic
- Proving Union status
- Export
- Basic information on export
- For what purpose are goods exported?
- Registered export customer
- Export declarations
- E-service channels in export
- Export declaration process
- Documents to be enclosed with export declarations
- Statistical value in export
- Subsequent declaration
- Export fallback procedure
- Archiving by exporters
- Declaring commodity codes
- Freight consignments under diplomatic immunity
- Oral export declaration
- Split exportation
- Export restrictions
- Preferential treatment in export
- Re-export
- Goods exiting the EU
- How to simplify export procedures
- Ship supply procedure
- Amendment and invalidation of export declarations
- Tax-free sales to travellers
- Commodity codes
- Authorisations
- Authorisations for comprehensive guarantee and payment deferment
- AEO authorisation
- Authorisations for simplifications
- Authorisations for special procedures
- Authorisations for transport and warehousing
- Authorisation on acceptance to the TIR system
- Authorisations involving origin and confirmation of Unions status
- Authorisations involving relief from customs duty
- Other authorisations and registrations
- Authorisations involving several Member States
- Instructions on authorisations
- Guarantees
- Declaration reform underway
- Appeals
- FAQ
- Brexit for businesses
Uses of nomenclatures
There is a commodity code for all existing goods. There are three nomenclatures in use:
HS: the Harmonized System nomenclature
The nomenclature is the basis for the CN and TARIC nomenclatures.
HS is an international coding and goods description system published by The World Customs Organization (WHO). It includes, among other things:
- general rules for the interpretation of the nomenclature
- sections and chapters as well as notes to them
- 4-digit headings and 6-digit subheadings.
CN: tariff and statistical nomenclature
The Combined Nomenclature (CN) is used in statistical declarations (Intrastat) for intra-EU trade as well as for exports.
The CN includes, among other things:
- 8-digit subheadings
- general rules and special provisions for the nomenclature
- duty rates on imports from third countries (no preferential tariffs)
- annexes.
TARIC: TARIC nomenclature
The TARIC nomenclature is used for imports to the EU.
The TARIC nomenclature is a part of the Commission’s database and includes, among other things
- 10-digit subheadings
- provisions and customs duties of the combined nomenclature
- preferential tariffs
- anti-dumping duties
- EU restrictions, provisions and prohibitions relating to import and export
- footnotes.
Use of the systems
| System |
Commodity code |
Number of |
Use |
|---|---|---|---|
| HS | 1234 56 |
approx. 5 200 | Worldwide, not used in customs clearance |
| CN | 1234 56 78 |
approx. 9 700 | EU Member States: export and statistics on intra-EU trade (Intrastat) |
| Taric | 1234 56 78 90 | approx. 18 000 | EU Member States: import, basis for national customs tariffs |