Customs tariffs on imports
If your inquiry concerns any matter other than EU/UK customs tariffs
on industrial products it should be addressed to: dti.enquiries@dti.gsi.gov.uk or
Tel. 020 7215 5000
Customs tariffs are duties charged on goods at the time
of importation into the United Kingdom or a Member State
of the EU.
The European Community Common Customs Tariff (CCT)
The EU is a customs union. Member States charge a common tariff on
goods from outside the EU. Thereafter, those goods can circulate
freely within the rest of the EU without any liability to
pay further customs duties when they move from one Member
State to another. However, the goods might be subject
to other local charges in a Member State such as excise
duty and VAT.
The CCT is published annually in the Official Journal of the European
Communities, L Series. The CCT for 2005 was published as
Commission Regulation (EC) No. 1810/2004. L327, volume 47
of 30 October 2004 priced at around 86.50 EUR. The CCT is
also available on CD-ROM. Both the OJ and the CD-ROM can
be ordered from the Stationery Office Bookshops. The Official
Journals in question can be viewed in most major reference
libraries.
Her Majesty's Revenue and Customs Integrated Tariff of the
United Kingdom
This Tariff, published as three volumes, is based on the CCT. It
also sets out general information on tariffs, both full
and preferential (see below), and similar measures affecting
the import, export and transit of goods; the valuation of
goods for import duty purposes; VAT and excise duties. The
UK version of the CCT has legal force only where national
requirements are concerned. Where the two texts vary the
CCT represents the legal position. For those wishing to
subscribe the H.M. Revenue
and Customs Tariff is available from the Stationery Office
(020 7873 0011). The annual subscription is around £200.
The Tariff is also available on CD-ROM. Alternatively the
Tariff can be viewed in Revenue and Customs and Inland Customs Advice Centres (EICs) which
are listed in local telephone directories.
Customs Notices giving guidance to importers are also available free
of charge from the EICs. Alternatively most notices can
be viewed on website.
Harmonised Commodity Description and Coding System (HS)
It is the legal responsibility of the importer or exporter to classify
goods in accordance with the HS.
The CCT is based on this internationally agreed system of classification.
Any enquiry about tariffs will be facilitated if the enquirer
knows the commodity code for the goods in question, preferably
at eight-digit level. To obtain advice on classification
please contact HMRC’s Tariff Classification Enquiry Helpline on 01702 36 6077. Alternatively
you may send your enquiry by e-mail to classification.tso@hmrc.gsi.gov.uk
Preferential rates
Preferential rates, providing for elimination or partial elimination
of the full rate, apply in the context of preferential or
free-trade agreements which the EU has entered into with
third countries or groupings of third countries. To qualify
for preferential treatment the goods must meet the relevant
origin rules. Further information on such rules is available
on the DTI website.
Departmental responsibilities
HMRC is responsible for interpreting
the HS, exercising control over imports and exports, and
administering tariff related measures on behalf of other
Government departments. As a general rule, therefore, questions
concerning the day-to-day administration of tariff matters
should be addressed to HMRC at: enquiries.lon@hmrc.gsi.gov.uk
The Department of Trade and Industry has overall responsibility for
international trade policy. This encompasses tariff matters
dealt within the context of past GATT and future WTO rounds
of multilateral negotiations on trade.
The Department of the Environment, Food and Rural Affairs (DEFRA)
is responsible for all tariff matters affecting the Common
Agricultural Policy. As such DEFRA handles questions on
import duties, quotas and suspensions in the agricultural
sector and export refunds. Enquiries should therefore be
made direct to DEFRA tel 020 7238 6000 or where appropriate
the Intervention Board at Reading tel 0118 958 3626. DEFRA
can also be contacted by e-mail at: helpline@defra.gov.uk
Third-country tariff rates
Some information is readily available from the UK Trade & Investment site.
Enquiries may also find it beneficial to make a direct approach
through the commercial sections of embassies.
Tariff information on the Internet
Information on tariffs is increasingly available on the world-wide
web. Sites include: the EU Market Access Database, which
provides both applied and bound rates for a growing number
of countries, and the World Trade Organisation website.
Further Information
For additional advice specifically on EU tariffs for industrial products
(HS Chapters 25 to 97) please contact the Department's Europe
and World Trade Directorate, Bay
4141, 1 Victoria Street, London SW1H OET
Colin Wray
Tel: 020 7215 5059
Fax: 020 7215 2234
Email: colin.wray@dti.gsi.gov.uk
Robert Box
Tel: 020 7215 5057
Fax: 020 7215 2234
Email: robert.box@dti.gsi.gov.uk
|
