FREQUENTLY ASKED QUESTIONS - Suspensions
Table of Contents
- What are autonomous tariff suspensions ?
- Contact Points
The suspensions approved on the basis of Article 31 of the Treaty on the Functioning of the EU constitute an exception to the normal state of affairs, the payment of the duties laid down in the Common Customs Tariff in respect of all products entered for free circulation. During the period of validity of the measure and for an unlimited quantity, whatever the origin, they permit the total (total suspension) or partial waiver (partial suspension) of the normal duties applicable to the imported goods (anti-dumping duties are not affected by these suspensions).
They come under Council Regulation (EU) No 1387/2013 (OJ L 354, 17.12.2013, p. 201).
It is reviewed every six months.
The principles are set out in the Commission communication concerning autonomous tariff suspensions and quotas (OJ C 363, 13.12.2011, p. 6):
The main conditions to get a suspension are that
- no European competing product exists and
- the amount of uncollected customs duty may not be less than EUR 15 000 per year.
The requests must be submitted to the Commission via the competent Member State Administrations at the latest on:
For more information concerning any deadlines set at national level, please go to the web site of your administration.
- 15 March for implementation on 1 January of the following year, and
- 15 September for implementation on 1 July of the following year.
Objections to suspensions must be submitted to the same Member State Administrations.
The forms to be filled in are contained in the Commission Communication from 13.12.2011 (2011/C 363/02).
This website is updated regularly following the arrival of the new requests and the discussions in the Economic Tariff Questions Group. If you want to be informed on these updates, please subscribe to our newsflash Taxation & Customs online - Website Update