Customs Tariff

A Customs Tariff determines the import duties payable.

Customs Tariffs can fall under multiple terms, such as: Tariff Classification, Classification Codes, Customs Classification, Commodity Code, HS Code, Combined Nomenclature Code or TARIC code.

The Customs Tariff in practice

What is the structure of the code number?

For standard imports, the code consists of 10 digits whereas for standard exports, the code consists of 8 digits. A code with 9 digits onwards relates to tax. The goods are being classified according to their section, heading, HS Sub-heading, CN Sub-heading, TARIC and additional TARIC

What is the EU Integrated Customs Tariff?

The Integrated Tariff of the European Union, called TARIC, is a multilingual database that integrates all measures that relate to the EU Customs Tariff, commercial and agricultural legislation. Integrating and coding these measures eases their coherent application by all Member States and provides all economic operators with a clear overview of measures that are being required when importing goods into the EU or exporting good from the EU.

What is the EU Integrated Customs Tariff?

The Integrated Tariff of the European Union, called TARIC, is a multilingual database that integrates all measures that relate to the EU Customs Tariff, commercial and agricultural legislation. Integrating and coding these measures eases their coherent application by all Member States and provides all economic operators with a clear overview of measures that are being required when importing goods into the EU or exporting good from the EU.

What is the Binding Tariff Information?

The Binding Tariff Information (BTI) can be used to make a decision when a company is unsure about the correct classification of a good. Furthermore, a BTI (Binding Tariff Information) provides assurance that the good is being correctly classified but also offers the holder legal certainty for a period of three years. A BTI takes place at the request of the importer or person who intends to import goods. The ATR BTI number must be shown on the customs declaration and is only valid, if the goods that are being described are irrelevant for their tariff classification, if it has been 3 years since the date of issue, if the holder is ruling or if it is the issued territory.

Example of BTI:

In order to apply for a Binding Tariff Information when importing or exporting from Northern Ireland to the EU, you must register once with the HMRC for access to the EU Customs Trader Portal. However, the HMRC can refuse the application if:

  • you are not planning to import or export the goods
  • you have applied for a decision for the same goods in an EU Member State
  • you are unable to supply all the necessary information about your goods
  • you have already cleared your goods through Customs Import Procedures

How does ALS help clients with Customs Tariffs?

ALS can help you with your Customs Tariffs by:

  • Guiding and supporting you during the process
  • Helping you with classifying your goods under the correct tariff code
  • Ensuring you that you are using the correct tariff code

The benefits of choosing ALS

Your journey begins here

ALS is an innovative, neutral, and globally active customs broker. We operate as a unified entity, where every member of our team, from your dedicated contacts to our board of directors, is committed to meeting your specific needs. Through constant communication and strategic development, we continuously optimise our services. Our team embodies the ALS values of trust, expertise, integrity, and continuity.

 

We offer you:

  • Comprehensive customs solutions from start to finish
  • Reliable expertise backed by years of experience
  • Personalised support for complex requirements
  • A network of local specialists across international locations
  • Enhanced efficiency through advanced technology

 

By choosing ALS, you gain a competitive edge in international trade, benefiting from our expertise, network, technology, and unwavering commitment to your success.

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At ALS, your customs path starts hereAt ALS, your customs path starts here
At ALS, your customs path starts hereAt ALS, your customs path starts here
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