TARIC is an integrated tariff system for the European Union and is based on the Combined Nomenclature, which contains about a thousand subheadings and forms the basis for a common tariff. TARIC also serves to monitor the Community’s external trade statistics and trade between Member States.
One of the basic principles of the European Union is the introduction of a customs union, a customs area. This is linked to the introduction of a single integrated electronic customs tariff, a common customs policy, the absence of intra-Union tariffs and levies with a similar effect. Since the number of legislation and other standards relating to trade in goods, both within the Community and in trade with third countries, ie countries outside the Community, is constantly increasing, there is also a risk that one of the essential requirements will not be met – the requirement for the uniform application of law in all Member States.
This necessitated the establishment of a system that would harmonize the procedure of all EC Member States in trade of goods covered by the Customs Tariff. The solution to unification, centralization, interpretation, coding and distribution of legal information was and is the TARIC – INTEGRATED COMMUNITY TARIFF.
The TARIC name is a compilation of the initial letters of the French term for the integrated tariff of the community – TARIF INTÉGRÉ COMMUNAUTAIRE. The purpose of TARIC was to include the Common Customs Tariff and the applicable Community regulations on the goods in a single system that will ensure uniform application of law in the Member States in a unique and consistent manner.
Without the TARIC, it would not be possible to ensure uniform and immediate application of all measures throughout the Community customs territory at the same time. In its essence, the TARIC is a system in which the information needed is concentrated in order to implement the intended merchandise plan, which is the import or export of goods to / outside the European Community.
In addition to EU standards, the TARIC system also includes an online application, which is an extension of the customs tariff based on the original customs tariff. This application should be used by all importers and exporters who are planning to move to the EU or are members of the EU and want to export goods outside the EU.
The TARIC system contains (tens of) thousands of codes (two-digit codes or additional codes, which are referred to as an eight-digit sub-entry). These codes are mainly used in customs procedures and for reporting in the system INTRASTAT. Thus, the code serves to uniquely identify traded goods. The tariff classification of goods and tariff rates such as customs duties, additional duties, excise duties, etc. are determined on the basis thereof. Among other things, the content of the TARIC integrated tariff also includes additional measures for the import and export of goods to and from third countries.
Correct classification of goods in the relevant categories is absolutely crucial for the proper reporting and collection of customs duties on imports and exports of goods within / outside the EU. However, the system is quite complex for a regular user. TARIC is constantly dynamically changing on the basis of the relevant legislative changes, hundreds of amending regulations are issued each year, dozens of new codes are added for the classification of goods, etc. Therefore, for each import or export of the same type of goods other regulations may apply in the time horizon, so each case must be dealt with individually. The TARIC system can handle today’s more specialized companies targeting TARIC.
For our clients, we generally provide information on the current tariff classification and other data on their merchandise and provide them with the necessary customs advice.
There are several options available to contact us. You can send us a n enquiry via our online form. You can also send us direct email, call us or visit us at our premises. Our team will be happy to help you and answer any of your enquiries.
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