Common Customs Tariff in the EU
Import duty is stipulated by the Common Customs Tariff (CCT) and import duty tariffs are the same for all member states.
The applicable tariff rate can be found online at the EU's TARIC (Integrated Tariff of the European Union) database.
The nomenclature of the EU customs tariff is based on the Harmonized Commodity Description and Coding System (HS) of the World Customs Organisation (WCO). Through the regulations defined in the system, every single commodity can be classified according to the nomenclature and allocated a commodity number ("goods code").
The vast majority of tariff rates are stated as ad valorem values. The basis for their calculation is the customs value of the goods. Its primary basis is the transaction value, i.e. the price actually paid or payable for the goods, adjusted where necessary, when sold for export to the customs territory of the EU. This price can be supplemented by certain factors, e.g. cost of packaging or cost of transportation and insurance prior to entering the EU territory. The European Commission offers basic information on customs valuation as well as in-depth guidance on this topic online.
