Calculation of customs duties

To be able to calculate the customs duties to be paid when trading goods, three factors have to be taken into consideration.

• The value of the goods
• The customs tariff to be applied
• The origin of the goods

• Calculation of the value of declared goods
• The Customs Tariff
  • Classification of goods
  • The Harmonized System
  • Combined Nomenclature
  • Binding Tariff Information (BTI)
     
  • Tariff quotas
  • Suspensions
     
  • TARIC database on EU Customs measures
  • European Customs Inventory of Chemical Substances (ECICS)
     
• Origin of the goods (Rules of Origin)
  • Non-Preferential Origin
  • Preferential Origin
  • Customs Unions