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Rate of duty

The rate of duty to be levied on certain goods is based on the Common Customs Tariff, from which the online-accessible electronic customs tariff tables have been derived. Each individual tariff heading comprises rates of duty. These rates are an indicator of the amount of duty to be paid and can be differentiated according to various criteria.

Taking account of the different bases of assessment, the main distinction is between

  • ad valorem duties

    • charges calculated on the basis of a defined percentage of a product’s customs value,

  • specific duties

    • The basis on which the duty is assessed are specific parameters such as weight, area, volume, alcohol content and so on,

  • mixed duties

    • combinations of ad valorem and specific duties.
Examples

1st example: tobacco refuse, falling within heading 2401 of the CN, code number 2401 3000 000
Rate of duty for third countries: 11.2 percent, not less than 22 euros per 100 kilogrammes, up to a maximum of 56 euros per 100 kilogrammes
11.2 percent > ad valorem as standard rate
not less than 22 euros per 100 kilogrammes > weight duty as minimum duty
not more than 56 euros per 100 kilogrammes > weight duty as maximum duty

2nd example: prepared foods obtained from rice 1904 9010 000
Rate of duty for third countries: 8.3 per cent + 46 euros per 100 kilogrammes
8.3 percent > ad valorem duty
+ 46 euros per 100 kilogrammes > weight duty

(Customs rates as of 2010)

For each product, the Customs Tariff includes a third-country duty rate (also known as the normal rate). This rate of duty for third countries consists of the ad valorem duty plus, where appropriate, the agricultural component, and is equally high for all countries of origin. Special rates of duty such as preferential rates of duty, duty suspensions, and quotas must be applied insofar as the conditions for their application are met.

At present, the electronic customs tariff (Elektronischer Zolltarif-online - EZT-online) which is made available by the Federal Fiscal Authority, but only in German) and the TARIC (Integrated Tariff of the European Communities) can be accessed online for information free of charge in order to determine rates of duty.

EZT-online (in German)
TARIC-Consultation

Note

If an application is lodged, in many cases it is possible to grant a reduction in, or an exemption from, import duty.

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