Customs and tariffs

Tariffs are taxes or duties imposed on goods or services when they are trade between Economies.When trading between the EU and CEFTA, traders should take into account the following elements.

Every product traded with the EU is assigned a specific tariff code. This code determines the applicable duties, taxes, and other applicable regulations, such as safety and quality standards. The global Harmonized System(HS) provides a basic framework for classifying products, while the EU’s Combined Nomenclature(CN) offers a more detailed classification system tailored to the specific needs of the EU market. For more information on the EU’s product classification please see the EU Access2Market portal’s dedicated pageand here. 

A Binding Tariff Information (BTI) decision can be requested for a specific good and provides legal certainty about the correct tariff classification of that good by the relevant Customs authority. In order to obtain a Binding Tariff Information (BTI) decision in the EU, a formal application must be submitted to the relevant EU Customs authorities.  

 

For more information, check the EU’s Access2Market portal’s dedicated pageand the dedicated pageof the European Commission’s Directorate General responsible for EU policies on taxation and customs (DG TAXUD). 

Information on Customs valuation in the EU is available on the dedicated pageof the European Commission’s Directorate General responsible for EU policies on taxation and customs (DG TAXUD). 

 

For more information on Customs valuation in the CEFTA Parties, please see here.

Tariff-rate quotas (TRQs) are a trade policy tool that allows a specific quantity of goods to be imported at a reduced or zero tariff-rate. They are used to balance domestic industry protection with consumer interests. 

 

There are two types of tariff-rate quotas: 

 

  • Preferential tariff quotas: granted to specific origins as part of preferential trade agreements. When goods from these origins are imported within the quota limit, they are subject to a lower tariff rate compared to goods from other origins; and 
  • Autonomous tariff quotas: they are not linked to specific preferential trade agreements and are unilaterally granted by the EU to stimulate competition within its own market. These quotas typically apply to raw materials, semi-finished goods, or components that are not readily available within the EU. 

 

The European Commission manages the tariff-rate quotas and information on quotas and their balances is available on a dedicated website of the European Commission’s Directorate General responsible for EU policies on taxation and customs (DG TAXUD). 

 

For more information, check the EU’s Access2Market portal’s dedicated pageand the dedicated pageof the European Commission’s Directorate General responsible for EU policies on taxation and customs (DG TAXUD). 

EU: My Trade Assistant  

 

As part of the Access2Markets portal, a tool called My Trade Assistantprovides tailored information for trading a specific product. By inserting a product name or its HS code and selecting an origin and destination, the tool provides the following information: 

 

  • Product-specific information: data such as tariffs, taxes, trade barriers, and rules of origin; 
  • Country-specific information: information on trade agreements, applicable regulations, and market conditions; and 
  • Trade agreement information: data about tariff reductions, quotas, and other preferential arrangements.