A company operating in the EU and bringing in raw materials or goods to the EU, should find out whether there are any suspensions or quotas granted for them. If the benefit has already been granted, the company can use it by providing certain details in the customs declaration.
A company that manufactures goods in the EU should find out whether a suspension or a quota is being requested for or already implemented on the goods it manufactures. The company can then object the request when it has been submitted or later propose that the measure should be deleted, amended or that its quantity should be limited.
When a suspension or a quota has been granted, the company must observe whether amendments to it (e.g. to the goods description) or deletion of the benefit are proposed on following rounds.
Suspension or quota benefits are usually not granted if the goods concerned are already entitled to a tariff preference on other grounds, e.g. according to their country of origin. Neither are benefits granted to goods intended to be sold to consumers without further processing nor to components only brought in for simple assembly.
Suspensions or quotas are usually not granted to goods subject to anti-dumping or countervailing duties, and duty reductions never apply to anti-dumping or countervailing duties.
A Taric consultation of the Commission’s Data Dissemination System (DDS) shows the tax treatment of the goods on the selected date.
For example, the goods under subheading 8714 91 30 24 is subject to an autonomous tariff suspension with total relief from import duty. Because these front forks with aluminium legs are for use in the manufacture of bicycles, the use of this suspension requires that the goods are under custom supervision on account of their end-use. Only a part of the suspensions and quotas are subject to the end-use condition. Suspensions in force can also be searched in the DDS Suspensions database, where there is also information about suspensions and quotas in preparation.
For guidance on the use of the tariff suspension system and the tariff quota system, please contact Minna Nyberg or Pirjo Nyberg, firstname.surname@tulli.fi