The liability of imported goods to customs duty and the rates of duty to which they are subject depends on their tariff classification.
Tariff classification in the EU is based on an international convention known as the Harmonised Commodity Description and Coding System (or HS). It is also used to determine whether the goods are subject to other measures such as quotas and import or Export licensing requirements.
Because incorrect classification can lead to duty under or over payment and other customs problems, it is important to:
- Independently check the classification rules so that your goods are classified correctly.
- Review your import options to benefit from the most advantageous duty rate classification.
For further information, download our guide to Tariff Classification in the EU
