Import of goods is generally subject to customs duties and VAT.
Goods other than Community goods imported to the Community tax area must be declared to Customs.
In principle, goods can be declared to Customs immediately after presenting them to Customs. They must be assigned a form of Customs clearance, which refers to subjecting the goods to Customs procedures, transferring them to a free zone or bonded warehouse, re-exporting them from the Community Customs area, destroying them or surrendering them to the State.
Goods are declared for Customs procedures using a Customs declaration. Customs procedures refer to release for free movement, forwarding, Customs warehousing, inward processing, manufacturing under Customs control, temporary importation, outward processing and exportation.
If the importer wants to keep the imported goods within the Community and permanently release them from Customs supervision, the goods must be declared for a Customs procedure called release for free movement. This procedure investigates whether the goods are subject to any import bans or restrictions, determines the taxation on the goods and collects the required statistical information. These Customs declaration procedures can be carried out either using the regular procedure or a simplified procedure, such as local clearance. Local clearance means that the goods can be released for free movement on the possessor抯 premises or other premises designated or approved by the Customs authorities. Local clearance is subject to authorisation by the Customs authorities. Such authorisation can be granted to a registered client of Customs regularly engaged in import activities if the Customs authorities can supervise the appropriateness of the Customs clearance by means of later inspections of bookkeeping materials. Local clearance is suitable for enterprises importing large quantities of similar goods that are free of restrictions, and who require a rapid supply of components and raw materials. Authorisation for local clearance can be applied for by submitting a free-form written application to the Customs district of one抯 domicile.
In conventional Customs clearance the goods do not pass from Customs control to the importer抯 possession and use until the goods have been presented to Customs and a written Customs declaration on an official form has been submitted. The written Customs declaration is submitted on a standard administrative document, the so-called SAD form (Single Administrative Document). Depending on the Customs procedure, other documents must be attached to the Customs declaration - these include sales invoice, Customs value declaration, certificate of origin, shipping document and packing list. The Customs declaration must be signed by the possessor of the goods. A Customs value declaration is not required for shipments valued less than 10,000 euro.
Goods imported from outside the Community are subject to duty on the Customs value ?that is, the total amount of purchase price and delivery costs up to the point where the goods enter the Community area (CIF). The amount of duty depends on the product. The duties are determined on the basis of tariff headings defined in the common EU Customs tariff. The tariff database is available on the Customs Web site.
The duty may be either an ad valorem duty or a specific duty. In addition to an ad valorem duty, agricultural products may be subject to a partial agricultural fee specified in euros. Sugar is subject to regular and additional duty, and grain and rice are subject to a designated import duty system.
If the goods arrive from a country that has a free trade agreement with the EU, they receive a Customs benefit upon importation - this is a reduction of duty for items such as T shirts, whose duty according to the tariff is 12% but when imported from South Africa, 2.5%, or full exemption from duty, for example when T shirts are imported from Romania. The benefit requires a declaration of origin (EUR.1 certificate of origin or the exporter抯 sales invoice declaration). The EU has approximately 30 Customs benefit agreements and arrangements for granting exemption or reduction of duty for original products within the scope of the agreements. Only some ten countries in the world are entirely outside the scope of these arrangements.
The EU grants so-called GSP (Generalized System of Preferences) Customs treatment for developing countries, entitling them to import goods to the Community at reduced duty or fully exempt from duty, depending on the product. The preferred treatment requires a Form A certificate of origin to be presented upon importation. The certificate is specific to each shipment. Another precondition is that the goods must be sent directly from a preferred country to a Community Member State. The goods may be transported via a third country provided that they are under Customs control during that time. Customs control means that the goods are not released for free movement in the country; they may only be transported between locations or warehoused. The exporter or a party authorised by the exporter fills out the Form A certificate. The form is available from the authorities of the appropriate country. The certificate must be confirmed by an authority declared to the EU Commission by the preferred country in question. The authority can be a Customs authority or another authority.
VAT on Imports from Outside the EU
Customs collects VAT on goods imported from outside the EU. VAT is levied on the total amount of the purchase price, delivery costs and duty (if levied) according to the transport agreement up to the first destination within Finland. With the exception of registered clients of Customs, the client must pay the Customs duties and taxes (VAT and any excise duty) before taking possession of the goods. The use of an agent (forwarder) is allowed.
The Customs helpline +358 20 391 100 provides advice in Finnish, Swedish and English. You can also send questions to Customs Information through the Customs Web site.
Databases
The Commission develops and operates several databases in conjunction with Member States' Customs and Taxation Services. The databases are parts of the information systems of Taxation and Customs Union. The acronym DDS designates 'Data Dissemination System'.
Accessibility of online databases
The normal service level of Commission databases has been restored despite a substantial surge of requests since 1 st May 2004. If you still encounter access problems please do not hesitate to contact us.
TARIC-Integrated Community Tariff
http://europa.eu.int/comm/taxation_customs/dds/en/tarhome.htm
ECICS-European Customs Inventory of Chemical Substances
http://europa.eu.int/comm/taxation_customs/dds/en/ecicau.htm
QUOTA-Tariff quotas and ceilings
http://europa.eu.int/comm/taxation_customs/dds/en/qotcau.htm
TRANSIT-Transit Customs Offices
http://europa.eu.int/comm/taxation_customs/dds/en/csrdhome.htm
VIES-VAT Information Exchange System
http://www.europa.eu.int/comm/ta ... ies/en/vieshome.htm
Suspensions-Autonomous Tariff Suspensions
http://europa.eu.int/comm/taxation_customs/dds/en/sushome.htm
EBTI-Binding Tariff Information
http://europa.eu.int/comm/taxation_customs/dds/en/ebticau.htm
TRANSIT-MRN Follow-up
http://europa.eu.int/comm/taxati ... bin/mishome?Lang=EN
TARIC举例说明: 查forks,你无需知道编码是多少,输入描述就可以查到编号:8201200000
查询2005/9/11的从中国进口forks关税的为: 1.7%
结果查询页面: Duty Rates
Simulation date : 11/09/2005
TARIC code 8201200000
Country of origin/destination China - CN (720) 8201
Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry
- 8201 20 Forks
Import Third country duty : 1.7 %
Supplementary unit import : p/st
Airworthiness tariff suspension : 0 %
