Declaring restrictions, preferential treatment and anti-dumping duties with condition codes and TARIC codes

When you are an importer, you must find out if your goods are subject to import restrictions or if a permit is required for them. You must indicate that information in your customs declaration with, for example, conditional codes and additional TARIC codes.

The Customs Clearance Service checks, for example, any restrictions concerning commodity codes directly from the TARIC database maintained by the European Commission. If a commodity code is under restrictions and the required additional information is not included in the customs declaration, the processing of the declaration is interrupted.

An import restriction or prohibition may be based on EU or national provisions. Read more about import restrictions and prohibitions at Restrictions and controls of food and consumer goods and New Official Controls Regulation. 

Examples of measures and conditions required for goods: 

• measure codes (restrictions on imports of goods)
• authorisation codes (import authorisation must be provided).

A condition code can also be used to indicate the fulfilment of requirements for preferential treatment to be applied on goods. For example, condition codes are provided when applying for preferential treatment with the customs declaration in accordance with the EEA Agreement (customs system 2012). In such cases, condition code Y021 is used to indicate that a document qualifying the goods for preferential treatment (for example a EUR.1 goods certificate) can be presented as an attachment to the customs declaration. Read more about preferential treatment.

Providing a condition code

Provide a condition code when you are using a commodity code or a specific customs system that requires a condition code.

Here is how you provide condition codes in various services and transaction channels:

When you submit a customs declaration in the Customs Clearance Service, you can select the applicable condition code from the options available. In other words, you do not have to enter the condition codes required for the commodity code separately. For example, if you have a document or permit that you must present upon importing goods, you can select the code for the permit or document, and enter the number of the permit or document in the “Reference” field. If there are no restrictions on importing the declared goods, select the negation code ”Y9xx”. 

If you are submitting a customs declaration in message format, enter the condition code in the consignment details. If you must present a permit or document for the goods you are importing, you can enter the document code and other required information in the “Additional documents” field. If there are no restrictions on importing the goods, enter the negation code “Y9xx” indicating no restrictions. 

When you submit a customs declaration in the service “Import declarations for businesses - special procedures” (ITU) or in message format, enter the condition code in the consignment details. If you must present a permit or document for the goods you are importing, you can enter the document code and other required information in the “Additional documents” field. If there are no restrictions on importing the goods, enter the negation code “Y9xx” indicating no restrictions under the “Additional information” section for the consignment. Use additional information code “XAN” and condition code “Y9xx”.

If you are using a fallback procedure and submitting the declaration on a SAD form, the condition code should be entered in box 44 of the form.

Providing an additional TARIC code

You can use an additional TARIC code can be used for indicating restrictions on goods or applying for a company-specific anti-dumping duty for a goods item.

For example, if a commodity code is subject to a company-specific anti-dumping duty, your customs declaration must include an additional TARIC code in addition to the commodity code. Based on the additional TARIC code, the Customs Clearance Service will determine the correct company-specific anti-dumping duty for the goods item. Moreover, be sure to include an additional document code (for example D008 or D022) for indicating that you have a valid trade invoice. You can check the TARIC database for the correct code. Read more on the page “Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties”. 

Where can I find condition codes and additional TARIC codes?

To find out if you should include a condition code or an additional TARIC code in your customs declaration, you can check the FINTARIC service or the TARIC database maintained by the European Commission. The service and the database provide information on the requirements for using a conditional code. Usually, you must present the required document for using a conditional code.