Customs needs to know the commodity code for the import goods in order to calculate the correct amount of duties and taxes. The Import Declaration Service contains the most commonly declared goods (excel). If your goods can be found in the service, you do not have to look elsewhere for the commodity code. When filling in your declaration, enter a search word and select the goods in the list.
However, you do not need the commodity code
- if you are declaring goods arriving
- in the Åland Islands from another EU country
- from outside the fiscal territory of the EU, for example, from the Canary Islands
- for gifts
- that have a value of 45 euros or less AND
- that you have received from a private person AND
- that do not contain alcohol or tobacco products.
All commodities have been given numerical codes, or commodity codes, that work as a kind of common language for almost all foreign trade. The use of these numerical codes is required by the customs administrations of almost all countries, and various other authorities.
Goods imported from outside the EU must be cleared through customs, at which point a commodity code must be declared for all the goods. Goods cannot be cleared without a commodity code. Finding the correct commodity code is important, so that the correct amount and type of duties, taxes and other payments are made, and the right regulations are applied. As importer, you are responsible for classifying the goods correctly.
You can ask the Customs Information Service for advice about commodity codes, collected taxes and duties and any restrictions. Be prepared to explain what kinds of goods you are thinking about importing. Determining the correct commodity code requires an accurate description of the goods with at least the following information:
- the material of the goods
- purpose of use
- in case of a device: what device, its basic functions (e.g. just ‘electronics’ is not sufficient)
- what the product contains (e.g. natural health products)
- country of origin (e.g. some of the clothes manufactured and produced in the USA have an additional duty of 15%).
The Taric database of the European Commission contains e.g. the following:
- valid commodity codes and code texts as well as their footnotes
- duties on imports from outside the EU
- tariff measures, such as anti-dumping duties, according to the EU legislation
- EU import and export restrictions and prohibitions
- agricultural components (EA), additional duties for sugar and flour (AD S/Z, AD F/M)
- some other measures applied to export or import.