This term is used to describe a harmonized set of rates and fees. In customs and tax legislation, this set is referred to as the customs tariff, which contains information on:
- commodity codes,
- tariffs,
- VAT and excise duties,
- applicable prohibitions and restrictions on imports and exports of goods.
The tariff code defines the type, destination and use of the goods in question, which is covered by one of the customs procedures. ICT systems enable the rapid and efficient processing of customs tariffs in the EU. This is made possible by the ISZTAR tariff information system and the EU TARIC information system.
ISZTAR Tariff Information System
The ISZTAR system provides detailed information on foreign trade in goods. The data that the system encompasses comes from the European Communities’ Tariff system TARIC (EU Customs Tariff) and domestic data on VAT, excise duties and other domestic non-tariff measures. The customs calculator included in the system serves as an auxiliary tool helping to calculate customs duties and taxes.
The ISZTAR service provides information such as:
- tariff viewer,
- tariff calculator,
- alphabetical index of goods,
- an electronic version of the tariff databases (the so-called ‘starter file’).
In addition to data such as the customs tariff, you will also find information on:
- tariff quotas or documents required for customs clearance,
- required checks and inspections by such state authorities as WIORiN, WIJHARS, Sanitary Inspection, Veterinary Inspectorate.
The structure of the tariff viewer of the ISZTAR system makes it possible to find the correct tariff code with detailed information on the goods to be subjected to a customs procedure. Not only the name of the goods is relevant, but also the country of origin/destination, the purpose for which the goods are imported/exported, as well as other information identifying the goods.
TARIC and CN codes
The system of classification and description of goods on which the EU customs tariff is based enables the collection and exchange of information on external trade. For this purpose, the European Union uses the Combined Nomenclature (CN), which is an extension of the global harmonized system for the designation and coding of goods known as the Harmonized System (HS). The tariff codes are thus transparent to all participants in foreign trade in goods within the Customs Union.
The combination of the system of classification of goods in the CN and the duty rates for each class of goods applicable within the EU is the Common Customs Tariff. In turn, the Integrated Tariff of the EU (TARIC) is the extension of this Tariff.