Tariff Classification

Introduction

All goods have a Customs Commodity Code Number (CCCN), sometimes referred to as a tariff number. The CCCN dictates the rate of customs duty that must be paid. In addition, the CCCN is used to control special measures (e.g., licensing and quotas) and to compile trade statistics.

There are over 15,000 CCCN’s detailed in EU’s Integrated Tariff. It is the responsibility of the importer, or exporter, to correctly classify their goods and declare the CCCN to Customs. Please note that there are stiff penalties for incorrect tariff classifications.

How can we help?

Tariff classification offers a number of planning opportunities. For instance, a car attracting a customs duty rate of 10% could be broken-down, and imported in separate consignments – such as car wheels, car body and parts of bumpers – which attract lower rates of customs duty.