The instrument to calculate custom duties on imported goods
TARIC (Integrated Tariff of the European Communities) and the related code are instruments to calculate the customs duties on imported goods. They were introduced in the European Union by the Regulation (EEC) n. 2658/87.
The TARIC code is particularly important for the international trade because it allows you to identify obligations, regulations and tariffs related to the import of goods through a simple numerical code.
A mistake in the code can lead to associate the goods to an incorrect category or to a customs tariff different from the real one. It may also entail inconveniences like a fine or a stop of the goods. For those reasons, it is necessary to rely on experienced operators, able to carefully handle this kind of procedures.
Custom classification of goods
The custom classification of goods entails the assignment of a specific code for each type of good. The classification is composed by 21 sections and 99 chapters. The code consists of 10 numbers and each one has a specific function:
1234 56 78 90
Numbers from 1 to 6 are the entries and sub entries of the Harmonized System (HS). 1 and 2 are the chapter, 3 and 4 the entry of the HS tariff, 5 and 6 are the sub entry.
7 and 8 refers to the sub entries of the Community subdivision of the Combined Nomenclature (CN).
Finally, the last entries (9 and 0) are the sub entries of the Taric code. There could be four more numbers composing the additional Taric code, only in case of special goods categories or goods subject to compensatory duties.
Here you can find an example of Taric code for bedrooms wooden furniture imported in Switzerland. In this case, the code includes the additional Taric code.
The Harmonized System
Taric code is part of the Harmonized System which came into force in 1988. It introduced an international standardized system to classify all the categories of goods and tariffs, signed by the EU and over 200 States and supervised by the World Customs Organisation (WCO). Nowadays, this classification is essential for international trade, both for the import and the export, because it permits a fast, clear and effective identification of goods.
The Harmonized System is structured in sections and chapters indicating the different typologies of products. It consists of the 6 opening entries of the code above mentioned, which are valid worldwide. To these 6 entries some others can be added by the different customs to deeply detail the categories, as for the Taric code in the EU.
These codes allow the operators to identify the customs tariff applied on the goods sent in every country participating in the system. Of course, the tariffs vary depending on the goods and the Country, so that good advice is necessary.
How to find the Taric code on AIDA
To orient yourself towards codes and classification you have to take into account the primary source for import and export: the Agency of Customs.
Approaching the authority website, you have to bear in mind the product you want to trace the code and the Country of import or export. Then, you can start your research in the AIDA, the integrated automation of customs excises. Since 2003 the system is a fundamental support for users to interact with the administration.
You can consult the website here: https://aidaonline7.adm.gov.it/nsitaricinternet/
- First of all, enter the section Nomenclature→Taric → Indice Taric to identify the category of the goods from the 21 sections of the website, which stretches from “live animals and animal products” to “art objects, collectibles or antiquities” covering all the typologies.
- Each section is composed by several chapters (99 in total) and by clicking on the number on the left, corresponding to the chapter, you will open the sub entries menu.
- Once identified the sub entry of your interest, you can click to see the correspondent Taric codes.
TARES customs tariff: the case of Switzerland
To declare imported and exported goods in Switzerland it is important to note that there is a different customs tariff called TARES.
TARES code is composed by 8 numbers and eventually one conventional number. As for the TARES, the first 6 numbers refers to the Harmonized System.
On the website of the Swiss Federal Customs Administration www.tares.ch you can find the customs tariff concerning your goods.
Do you need assistance to identify Taric or Tares code?
As we have previously seen, the identification process for Taric or Tares code may be complex and take a long time with the instruments provided for the common users. It may also generate doubts in choosing the right categories.
Ansali advisors are at your disposal for every kind of consulting related to Taric or Tares code, customs tariffs and nomenclature, customs classification of goods and AIDA system.
Do not hesitate to contact us. Your shipping will be carefully handled by our experts.