|
EUROPEAN
UNION'S CUSTOMS DUTIES ON
AGRICULTURAL COMMODITIES
Overview
The European Union, EU, has a largely open market with a simple
average Most Favored Nation (MFN) tariff of 4.2%. However,
within the agricultural sector the EU's policy to maintain
high levels of self-sufficiency in primary agricultural products
including wheat, dairy products and meat has resulted in above
average import tariffs for agricultural goods, with a simple
average estimated at 17.3%. Furthermore the EU spends US $50
billion on the Community Agricultural Policy (CAP), making
agriculture the EU's largest single expenditure. Currently,
the EU is fighting to further liberalize rule making in the
fields of agriculture and services, non-agricultural tariffs,
investment, competition, trade facilitation, trade and environment,
Trade Related Aspects of Intellectual Property Rights (TRIPS)
and public procurement. Moreover they are strong advocators
of ensuring that the needs and interests of developing counties
are reflected in their import laws.
Definitions
Tariff Quota - A tariff quota is any pre-set value
or quantity of given goods, which may be imported during a
specified period with a reduction of the normal customs duties,
and beyond which any additional quantity of these goods can
be imported by paying normal customs duties. All quotas are
on a first-come first-served basis.
Applicable Rate (also called Tariff, Customs Duty or Import
Tax)
a. Ad Valorem - a fixed percentage
of the commodity's value
b. Compound - combination of specific
and Ad Valorem
c. Specific - a fixed EUR amount per
physical unit of a commodity
Harmonized Tariff System (HTS) - an
international coding system that provides duty rates for virtually
all-existing items trade worldwide.
European Union Import Tariffs
| HTS
Number |
Product
Name (description) |
Applicable
Rate |
Tariff
Quota |
Restrictions
Yes/No |
Foot
Note |
| 306000000 |
Crustaceans,
whether in shell or not, live, fresh, chilled, frozen,
dried, salted or in brine; crustaceans, in shell cooked
by steaming or by boiling in water, whether or not chilled,
frozen, boiling in water, whether or not chilled, frozen
dried, salted or in brined; flours, meals and pellets
or crustaceans, fit for human consumption |
|
|
|
|
| 306231011 |
Shrimps and prawns
of the species Pandalus borealis, in shell for processing
|
12% |
0% |
N |
1 |
| 306231097 |
Shrimps
and prawns of the species Pandalus borealis, not fresh,
not in shell chilled for processing, boiled on board
or for processing |
12% |
|
N |
|
| 306233190 |
Shrimps and prawns
of the genus Crangon, fresh, chilled or cooked by steaming
or by boiling in water, not fresh (live or dead) |
18% |
|
N |
|
| 306233900 |
Shrimps
and prawns of the genus Crangon, not fresh, chilled
or cooked by steaming or by boiling in water |
18% |
|
N |
|
| 1605201040 |
Shrimps and Prawns
of the species Pandalus borealis, shelled, boiled and
frozen, not otherwise prepared |
20% |
0% |
N |
|
| 1605201020 |
Shrimps
and Prawns prepared and preserved in airtight containers.
Of the Crangon variety, shelled and frozen. |
20% |
|
N |
|
| 1605201030 |
Shrimps and Prawns
prepared and preserved in airtight containers. Of the
Crangon variety, however not shelled or frozen. |
20% |
|
N |
|
| 1605201091 |
Shrimps
and prawns in airtight containers, of the Crangon variety,
frozen |
20% |
|
N |
|
| 1605201096 |
Shrimps and prawns
in airtight containers, of the species Pandalus borealis,
shelled, however not frozen |
20% |
|
N |
|
| 1605201099 |
Shrimps
and prawns in airtight containers, of the species Pandalus
borealis, other than shelled |
20% |
|
N |
|
| 1605209120 |
Shrimp and prawns not
in airtight containers, In immediate packing of a net
content not exceeding 2 kg., of the Crangon variety,
shelled and frozen |
20% |
|
N |
|
| 1605209130 |
Shrimp
and prawns not in airtight containers, In immediate
packing of a net content not exceeding 2 kg., of the
Crangon variety, and not shelled and frozen |
20% |
|
N |
|
| 1605209140 |
Shrimps and prawns
of the species Pandalus borealis, shelled, boiled and
frozen, but not otherwise prepared |
20% |
0% |
N |
|
| 1605209191 |
Shrimp
and Prawns not in airtight containers, in immediate
packing of a net content not exceeding 2Kg, which are
not of the Crangon variety or shelled, boiled and frozen
Pandalus borealis. Frozen. |
20% |
|
N |
|
| 1605209920 |
Shrimp and prawns not
in airtight containers, NOT In immediate packing of
a net content not exceeding 2 kg., but of the Crangon
variety, shelled and frozen |
20% |
|
N |
|
| 1605209930 |
Shrimp
and prawns not in airtight containers, NOT In immediate
packing of a net content not exceeding 2 kg., of the
Crangon variety, other than shelled and frozen |
20% |
|
N |
|
| 1605209940 |
Shrimp and Prawns not
in airtight containers, NOT in immediate packing of
a net content not exceeding 2Kg, of the species Pandalus
borealis, shelled, boiled and frozen, but not otherwise
prepared. |
20% |
|
N |
|
| 1605209945 |
Shrimp
and Prawns not in airtight containers, NOT in immediate
packing of a net content not exceeding 2Kg, of the species
Pandalus borealis, cooked and peeled for processing. |
20% |
6% |
N |
2 |
| 1605209949 |
Shrimp and Prawns not
in airtight containers, NOT in immediate packing of
a net content not exceeding 2Kg, of the species Pandalus
borealis, other than shelled, boiled and frozen, which
are neither cooked nor peeled for processing. |
20% |
|
N |
|
| 1605209991 |
Shrimp
and Prawns not in airtight containers, NOT in immediate
packing of a net content not exceeding 2Kg, of the species
Pandalus borealis, Frozen. |
20% |
|
N |
|
| 1605209996 |
Shrimp other than the
Crangon and Pandalus borealis variety. Not shelled or
frozen |
20% |
|
N |
|
| 1605209999 |
Shrimp
other than the Crangon and Pandalus borealis variety.
Not shelled |
20% |
|
N |
|
| 1603001000 |
Extracts and juices
of meat, fish or crustaceans, molluscs or other aquatic
invertebrates, in immediate packing of a net content
of 1 Kg. Or less |
12.80% |
|
Y |
3 |
| 1603003000 |
Extracts
and juices of meat, fish or crustaceans, molluscs or
other aquatic invertebrates, In immediate packing of
a net content of more than 1 kg. But less than 20 Kg. |
0% |
|
Y |
3 |
| 1603009000 |
Extracts and juices
of meat, fish or crustaceans, molluscs or other aquatic
invertebrates, In immediate packing of a net content
of more than 20 Kg. |
0% |
|
Y |
3 |
| 1604141120 |
Tuna
and skipjack, Bluefin tunas, in vegetable oil, preserved |
24% |
|
N |
|
| 1604141125 |
Tuna and skipjack,
Bluefin tunas, in vegetable oil, not preserved |
24% |
|
N |
|
| 1604141195 |
Tuna
and skipjack, Other than Bluefin tunas, in vegetable
oil, preserved |
24% |
|
N |
|
| 1604141199 |
Tuna and skipjack,
other than Bluefin tunas, in vegetable oil, not preserved |
24% |
|
N |
|
| 1604141620 |
Tuna
and skipjack, not in vegetable oil, fillets known as
"loins", of the bluefin tuna variety, for
industrial manufacture |
24% |
|
Y |
4,5 |
| 1604141625 |
Tuna and skipjack,
not in vegetable oil, fillets known as "loins",
of the bluefin tuna variety, other than for industrial
manufacture |
24% |
|
Y |
4,5 |
| 1604141695 |
Tuna
and skipjack, not in vegetable oil, fillets known as
"loins", not of the bluefin tuna variety,
for industrial manufacture |
24% |
6% |
Y |
5 |
| 1604141699 |
Tuna and skipjack,
not in vegetable oil, fillets known as "loins",
not of the bluefin tuna variety, other than for industrial
manufacture |
24% |
|
Y |
5 |
| 1604141820 |
Tunas
and skipjack (Bluefin tunas), not in vegetable oil,
not in the form of fillets, Preserved |
24% |
|
Y |
4 |
| 1604141825 |
Tunas and skipjack
(Bluefin tunas), not in vegetable oil, not in the form
of fillets, not preserved |
24% |
|
Y |
4,5 |
| 1604141895 |
Tunas
and skipjack, not in vegetable oil, not in the form
of Fillets ("loins"), other than Bluefin tunas,
but Preserved |
24% |
|
Y |
5 |
| 1604149010 |
Tunas, bonito (Sarda
spp.), preserved |
25% |
|
N |
|
| 1604149090 |
Tunas,
bonito (Sarda spp.), other than preserved |
25% |
|
N |
|
| 2071290000 |
Chicken, not cut
into pieces, frozen, without heads and feet and without
necks |
32.5
EUR / 100kg |
162
EUR / 1000kg |
N |
9 |
| 1006 |
rice |
|
|
|
|
| 1006101000 |
Rice for sowing |
7.70% |
|
N |
|
| 1006102100 |
Rice
for sowing, Round grain |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006102300 |
Rice for sowing, Medium
grain |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006102500 |
Rice
for sowing, of a length/width ratio greater than 2 but
less than 3 |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006102700 |
Rice for sowing, of
a length/width ratio equal to or greater than 3 |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006109200 |
Rice
other than for sowing, round grain |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006109400 |
Rice other than for
sowing, Medium grain |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006109600 |
Rice
other than for sowing, of a length/width ratio greater
than 2 but less than 3 |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006109800 |
Rice other than for
sowing, of a length/width ratio equal to or greater
than 3 |
211
EUR / 1000 kg |
|
Y |
6,7 |
| 1006201100 |
Husked
(brown) rice, Parboiled, Roundgrain |
264
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006201300 |
Husked (brown) rice,
Parboiled, Medium grain |
264
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006201500 |
Husked
(brown) rice, Parboiled, Long (of a length/width ratio
greater than 2 but less than 3) |
264
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006201711 |
Husked (brown) rice,
Parboiled, long grain of a length/width ratio equal
to or greater than 3. Basmati rice, of the varieties
"Kernel Basmati" and "Super Basmati" |
218.83
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006201719 |
Husked
(brown) rice, Parboiled, long grain of a length/width
ratio equal to or greater than 3. Basmati rice, other
than the varieties "Kernel Basmati" and "Super
Basmati" |
218.83
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006201790 |
Husked (brown) rice,
Parboiled, long grain of a length/width ratio equal
to or greater than 3. Basmati rice, other than Basmati
rice |
218.83
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006209200 |
Husked
(brown) rice, not Parboiled, Round grain |
264
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006209400 |
Husked (brown) rice,
not Parboiled, Medium grain |
264
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006209600 |
Husked
(brown) rice, not Parboiled, Long grain, of the length/width
ratio greater than 2 but less than 3 |
264
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006209811 |
Husked (brown) rice,
specifically Basmati rice, not Parboiled, Longrain of
the length/width ratio equal to or greater than 3, of
the varieties "Kernel Basmati" and "Super
Basmati" |
218.83
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006209819 |
Husked
(brown) rice, specifically Basmati rice, not Parboiled,
Longrain of the length/width ratio equal to or greater
than 3, not of the varieties "Kernel Basmati"
and "Super Basmati" |
218.83
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1006209890 |
Husked (brown) rice,
not Parboiled, Long grain, of the length/width ratio
greater than 2 but less than 3, and not Basmati rice |
218.83
EUR / 1000 kg |
88
EUR / 1000 kg |
Y |
8 |
| 1905902000 |
Communion
wafers, empty cachets of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products |
4.5%
+ 60.5 EUR / 100Kg |
|
N |
|
| 200820110 |
Pineapple, containing
added spirit, in immediate packing of a net content
exceeding 1 kg. W/ a sugar content exceeding 17% by
weight |
25.6%+2.5
EUR/100kg |
|
N |
|
| 200820190 |
Pineapple,
containing added spirit, in immediate packing of a net
content exceeding 1 kg. Other than W/ a sugar content
exceeding 17% by weight |
25.60% |
|
N |
|
| 200820310 |
Pineapple, containing
added spirit, in immediate packing of a net content
exceeding 1 kg. W/ a sugar content exceeding 19% by
weight |
25.6%
+ 2.5 EUR/100kg |
|
N |
|
| 200820390 |
Pineapple,
containing added spirit, in immediate packing of a net
content exceeding 1 kg. Other than W/ a sugar content
exceeding 19% by weight |
25.60% |
|
N |
|
| 200820510 |
Pineapple, not containing
added spirit, Containing added sugar, in immediate packing
of a net content exceeding 1 Kg, with sugar content
exceeding 17% by weight |
19.20% |
|
N |
|
| 200820590 |
Pineapple,
not containing added spirit, Containing added sugar,
in immediate packing of a net content exceeding 1 Kg,
other than with sugar content exceeding 17% by weight |
17.60% |
|
N |
|
| 200820710 |
Pineapple, not containing
added spirit, Containing added sugar, in immediate packing
of a net content exceeding 1 Kg, with sugar content
exceeding 19% by weight |
20.80% |
|
N |
|
| 200820790 |
Pineapple, not containing
added spirit, Containing added sugar, in immediate packing
of a net content exceeding 1 Kg, other than with sugar
content exceeding 19% by weight |
19.20% |
|
N |
|
| 200820910 |
Pineapple, not containing
added spirit, not containing added sugar in immediate
packing of a net content, of 4-5kg or more |
18.40% |
|
N |
|
| 200820990 |
Pineapple, not containing
added spirit, not containing added sugar in immediate
packing of a net content, of less than 4.5kg |
18.40% |
|
N |
|
| 200940110 |
Pineapple juice, of
a density exceeding 1.33g/cm$3 at 20 !o!C, of a value
not exceeding 30 EUR per 100kg net weight |
33.6%
+ 20.6 EUR / 100kg |
|
N |
|
| 200940190 |
Pineapple juice, of
a density exceeding 1.33g/cm$3 at 20 !o!C, not of a
value exceeding 30 EUR per 100 kg net weight |
33.60% |
|
N |
|
| 200940300 |
Pineapple juice, of
a density not exceeding 1.33g/cm$3at 20!o!C, of a value
exceeding 30 EUR per 100kg net weight containing added
sugar |
15.20% |
|
N |
|
| 804300010 |
Pineapple dried |
5.80% |
|
N |
|
| 804300090 |
Pineapple not dried |
5.80% |
|
N |
|
| 801 |
Coconut |
|
|
|
|
| 801110000 |
Coconut desiccated |
0% |
|
N |
|
| 801190000 |
Coconut not desiccated |
0% |
|
N |
|
| 2001905010 |
Mushrooms, prepared
or preserved by vinegar or acetic acid, not containing
added sugar |
16% |
|
Y |
6,7 |
| 2001905090 |
Mushrooms, prepared
or preserved by vinegar or acetic acid, Other than not
containing added sugar |
16% |
|
Y |
6,7 |
| 2003102000 |
Mushrooms prepared
or preserved otherwise than by vinegar or acetic acid,
of the genus Agaricus, provisionally preserved, completely
cooked |
18.4%
+ 191 EUR / 100kg/net eda |
23% |
Y |
6,7,
10 |
| 2003103000 |
Mushrooms, prepared
or preserved otherwise than by vinegar or acetic acid,
of the genus Agaricus, other than provisionally preserved,
completely cooked |
18.4%
+ 222 EUR / 100kg / net eda |
23% |
Y |
6,7,
10 |
| 2003108000 |
Mushroom, not of the
genus Agaricus |
18.40% |
|
Y |
6,7 |
| 2001903000 |
Sweet corn, prepared
or preserved by vinegar or acetic acid |
5.1%
+ 9.4 EUR / 100Kg / net eda |
|
N |
|
| 811901110 |
Tropical fruits (pineapple
and coconut), containing added sugar or other sweetening
matter, with a sugar |
13%
+ 5.3 EUR / 100kg |
|
N |
|
| 811903110 |
Tropical fruits (pineapple
and coconut), other than containing added sugar or other
sweetening matter, with a sugar |
13% |
|
N |
|
| 2001909191 |
Tropical fruit not
containing added sugar |
10% |
|
N |
|
| 2001909199 |
Tropical fruit, other
than not containing added sugar |
10% |
|
N |
|
| 2006003510 |
Tropical Fruit: parts
and peals, preserved by sugar (drained, glace or crystallized),
with a sugar content exceeding 14% by weight |
12.5%
+ 15 EUR / 100kg |
|
N |
|
| 2007101010 |
Tropical fruit: Jams,
fruit jellies, marmalades, fruit puree and fruit pastes,
being cooked preparations, whether or not containing
added sugar or other sweetening matter, with a sugar
net content exceeding 30% by weight of fruit |
24%
+ 4.2 EUR / 100kg |
|
N |
|
| 2007109100 |
Tropical fruit: Jams,
fruit jellies, marmalades, fruit puree and fruit pastes,
being cooked preparations, whether or not containing
added sugar or other sweetening matter, homogenized
preparations. |
15% |
|
N |
|
| 1 |
Applicable
duty is applied if the import price is higher than 1141
EUR / 1000 |
| 2 |
The
quota is not available for fish imported for any of
the following reasons
1. Cleaning, gutting,
heading, tailing
2. Cutting (excluding
dicing, filleting production of flaps or cutting of
frozen blocks or splitting of frozen interleaved fillet
blocks)
3. Sampling
4. Labeling
5. Packing
6. Freezing
7. Deep-freezing
8. Thawing
9. Separation
10. Thawing, separation |
| 3 |
These product import
/ exports are governed by the Washington Convention,
and are restricted by
1. Entry into free circulation
2. Export Authorization |
| 4 |
Restriction / Entry
into free circulation:
Any quantities of bluefin tuna (Thunnun thynnus) coming
from third countries, which are entered for free circulation
(including direct landings) on the Community market
must be accompanied by the statistical document;
All quantities of blue fin tuna caught by a vessel flying
the flag of a member state and exported to a third country
shall be accompanied by the statistical document |
| 5 |
Restriction / Export
Authorization:
All quantities of bluefin tuna caught by a vessel flying
the flag of a Member State and exported to a third country
shall be accompanied by the statistical document;
all quantities of bluefin tuna re-exported to a third
country after having been imported into the Community
must be accompanied by a re-export license;
re-export of bluefin tuna which have already been re-exported
shall require a new re-export license to be drawn up
and authenticated; in such cases, the duly authenticated
copies of the statistical documents and the original
re-export licenses accompanying the product must be
attached to the new |
| 6 |
Regulations / Entry
into free circulation:
Entry into free circulation is subject to presentation
of an import certificate AGRIM, issued in accordance
with Reg. (EC) No1291/2000 (OJ L 152).' |
| 7 |
7 Regulations / Export
Authorization
Exportation is subject to presentation of an export
certificate AGREX, issued in accordance with Reg. (EC)
No 1291/2000 (OJ L 152).' |
| 8 |
Community undertakes
in respect of husked rice falling within subheading
1006 20 11 to 1006 20 98 to apply a duty rate at a level
and in a manner so that the duty-paid import price will
not be greater than the effective intervention price
(or in the event of a modification of the current system,
the effective support price) increased by
- 88% for Japonica rice,
and
- 80% for Indica rice.
In respect of milled rice, the percentage referred to
above will be increased according to the existing method
of calculation of the threshold price for milled rice.
The duty applied shall in no case exceed the duty shown
in column 4.'
Eligibility to benefit from this tariff quota is subject
to the presentation of an import license obtained in
accordance with the conditions laid down in Regulation
(EC) No 327/98 (OJ No L 37).' |
| 9 |
Eligibility to benefit
from this tariff quota is subject to the production
of an import license in accordance with the conditions
laid down in Regulation (EC) No 1251/96 (OJ L 161),
as amended by |
| 10 |
Regulation (EC) No
1357/2000 (OJ L 155).
Eligibility to benefit from the quota shall be subject
to the production of an import license obtained in accordance
with the conditions laid down in Regulation (EC) No
2125/95 (OJ No L 212/16) as last amended by Regulation
(EC) No 2493/98). |
Do you have any questions or comments contact
us ! or Ask
Sally
|
