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USER'S GUIDE Interpretation of the ADP Customs Tariff

1. 34 71 Normal rate 103 GOODS_NOM_ITEM_ID MEAS_TYP_ID GEO_AREA_ID ADD_COD_TYP_ID ADD_COD ORD_NUMB TOB_CROP_COD DAT_START DAT_END REG_ID DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD 1806201000 103 1011 1 19980701 19990630 R9720860 01 9 5 12 17 21 5 21 Preferential customs duty 142 GOODS_NOM_ITEM_ID MEAS_TYP_ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD DUTY EXPR ID DUTY AMO MON UNIT COD 1806201000 142 HU 1 19990101 19990630 R9900270 01 5 12 Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 35 71 DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD 17 21 5 21 Preferential quota 143 quota number 09 5354 GOODS_NOM_ITEM_ID MEAS TYP ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD DUTY EXPR ID DUTY AMO MON UNIT COD DUTY EXPR ID DUTY AMO MON UNIT COD DUTY EXPR ID DUTY AMO MON UNIT COD 1806201000 143 HU 095354 2 19990101 19990630 R9900270 01 14 17 21 5 25 Preferential quota 143 quota number 09 5221 GOODS_N
2. MON UNIT COD 5 5 2 Measures type 552 DUM D Final anti dumping customs duty The final anti dumping customs duty is introduced after the preliminary anti dumping duty See section 5 5 1 for how to use additional codes Example The night before 1997 10 22 a change arrived which meant that from 1997 10 17 the following final anti dumping rates were applicable for the same goods and company as in section 5 5 1 8022 27 8 Daiwa Trading amp Industrial Match Co Ltd 8023 9 8 Kobe Match Co Ltd Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 23 71 8024 10 3 Yaka Chemical Industrial Co Ltd 8025 43 2 Other Example in the ADP Customs Tariff for additional code 8022 GOODS_NOM_ITEM_ID 3605000010 MEAS_TYP_ID 552 GEO AREA ID JP ADD COD TYP ID 8 ADD COD 022 DAT START 19971017 DAT END REG ID R9720250 DUTY EXPR ID 01 DUTY AMO 27 8 MON UNIT COD 5 5 3 Measures type 553 COM P Preliminary countervailing duty The preliminary countervailing duty functions in a similar way to the principles for preliminary anti dumping duty see section 5 5 1 Example 7222 20 11 00 certain ballbearings from India Normal rate 3 6 96 Preferential customs for i a India 0 46 Preliminary countervailing charge 14 5 96 from 1998 07 19 for Bhansali Bright Bars Pvt Ltd Mumbai additional code 8226 other additional codes and duty rat
3. 3 EUR 100 kg 15 4 4 EUR 100 kg 15 5 9 EUR 100 kg 15 31 EUR 100 kg 15 15 1 1 EUR 100 kg 15 2 2 EUR 100 kg 15 3 2 EUR 100 kg 15 4 3 EUR 100 kg 15 31 EUR 100 kg Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 51 71 In the ADP Customs Tariff there are 6 conditions with 11 duty rates for April COND COD The import price must not be less than an entry price ACT COD 01 2 Apply the amount GOODS NOM ITEM ID 0702000007 MEAS TYP ID 103 GEO AREA ID 1011 DAT START 19990401 DAT END 19990430 REG ID R9822611 First condition COND TYP COD V SEQ NUMB 001 COND AMO 113 90 COND MON UNIT EUR COND MEAS UNIT DTN ACT COD 01 DUTY EXPR ID 01 DUTY AMO 9 2 MON UNIT COD EUR MEAS UNIT COD DTN Second condition SEQ NUMB 002 COND AMO 111 60 DUTY EXPR ID 01 DUTY AMO 9 2 MON UNIT COD MEAS UNIT COD DUTY EXPR ID 04 DUTY AMO 2 30 MON UNIT COD EUR MEAS UNIT COD DTN Third condition SEQ NUMB 003 COND AMO 109 30 DUTY EXPR ID 01 DUTY AMO 9 2 MON UNIT COD Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 52 71 MEAS_UNIT_COD SEQ NUMB 003 COND AMO 109 30 DUTY EXPR ID 04 DUTY AMO 4 60 MON UNIT COD EUR MEAS UNIT COD DTN Fourth condition SEQ NUMB 004 COND AMO 107 10 DUTY EXPR ID 01 DUTY AMO 9 2 MON UNIT COD ME
4. DAT_END_TEMP T 19980519 DAT START TEMP 19980603 DAT END TEMP The measure with the temporary stop has been changed twice before it took effect 1998 01 01 and changed five times after this date 5 4 5 Measures type 144 P ORIG Preferential upper limit The preferential upper limit is decided within the framework of a preferential agreement and is limited to certain quantities and coupled to certain countries of origin An application Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 19 71 must be made on the ED document or as an electronic declaration In contrast to the preferential quotas type 143 a special decision is needed if the validity of this preference is to be terminated This is shown in the ADP Customs Tariff where the measure is given a final date Example In the working tariff Part 5 column 7 7306 90 00 10 BA HR T 0 01 0160 In the ADP Customs Tariff there was initially Field name Value GOODS NOM ITEM ID 7306900010 MEAS TYP ID 144 GEO AREA ID 2037 ORD_NUMB 010160 DAT_START 19980101 DAT_END REG ID R9700700 DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD The preferential agreement is drawn up like a preferential upper limit of 0 for goods that originate from Bosnia Herzegovina and Croatia and is allowed assuming that the importer submits a claim If this is not the case the applicable customs duty norm
5. These apply in general irrespective of country of origin An application must however be made on the ED document or as an electronic declaration Example In the working tariff Part 1 column 4 2932 29 80 30 4 5 0 Normal rate 4 Suspension 0 In the ADP Customs Tariff Field Value MEAS TYP ID 112 GEO AREA ID 1011 GOODS ITEM ID 2932298030 DAT START 19970101 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 21 71 DAT END ID R9612550 DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD 5 4 8 Measures type 141 S ORIG Customs suspension preferential Suspensions other than those applicable for third country goods see section 5 4 7 coupled to certain countries of origin An application must be made on the ED document or as an electronic declaration There are currently no such suspensions Example In the working tariff Part 5 column 5 5004 001010 PL S 0 7 column 9 Suspension reduced to 0 7 96 for goods originating from Poland In the ADP Customs Tariff Field Value MEAS TYP ID 141 GEO AREA ID PL GOODS NOM ITEM ID 5004001010 DAT START 19960701 DAT END 19961231 REG ID R9612551 DUTY EXPR ID 01 DUTY AMO 0 7 MON UNIT COD 5 5 Series D Anti dumping or countervailing duties These customs duties are used in addition to the applicable duty they are also referred to as penal customs duti
6. 0 065 EUR p unit will not be subject to anti dumping duties assuming that this price is stated on an invoice drawn up by an exporter established in the Peoples Republic of China or Taiwan and addressed to an unrelated importer in the Union Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 63 71 6 3 2 Conditions that do not control duty rates Conditions can be used to express requirements for showing certain documents In such cases the conditions occur in pairs The condition is described on the first line action code empty and what is to be applied if the condition is not fulfilled on the second line action code 04 05 07 is not presently in use gt 04 Entry into free circulation is not allowed gt 05 Export is not allowed gt 07 The measure is not applicable Some examples of conditions in which there is a requirement to show documents can be found in sections 6 3 2 1 6 3 2 2 and 6 3 2 3 These are for different types of import restrictions In these cases an unfulfilled condition means that a changeover to free circulation is not permitted at all A case in which the condition is coupled to a customs quota is described in section 6 3 2 3 In this case an unfulfilled condition results in the levying of another and less favourable duty rate The ordinary certificates of origin are generally not available in the database at this time
7. 0 or 60 96 5 5 7 Measures type 563 UNDUM Dumping conditions This measure type has never been used 5 5 8 Measures type 564 RGDUM Registering anti dumping Anti dumping is registered in the member states and the statistics are sent to the Commission Preliminary anti dumping customs duty can be introduced retroactively Example yarn of polyesters from PT Polyfin Canggih Indonesia GOODS NOM ITEM ID 5402330090 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 26 71 MEAS_TYP_ID 564 GEO AREA ID ID ADD COD TYP ID 8 ADD COD 753 DAT START 19980101 DAT END 19980822 REG ID 19402090 DUTY_EXPR_ID 1997 12 19 1997 12 31 the same data could be found under the Taric number 5402331090 At the same time as anti dumping was registered an anti dumping customs duty was introduced for these goods from Indonesia The duty rate was 0 for additional code 8753 1998 08 23 the additional code was terminated The company was moved over to additional code 8885 which also has a duty rate of 0 gt 8753 until 1998 08 22 Polyfin Canggih IL Otto Iskandardinata nr 18 Bandung gt 8885 until 1998 08 22 Indo Rama Synthetics gt 8885 from 1998 08 23 Indo Rama Synthetics Polyfin Canggih 5 6 Series E Agricultural duties export subsidies and other fees in the agricultural field 5 6 1 Import 5 6 1 1 Measures typ
8. 12 Series L Further trade regulations 40 5 13 Series M Unit value 40 5 13 1 Measures type 488 VU Unit values 40 5 13 2 Measures type 490 VF Standardised value 41 5 14 Series N Surveillance afterwards 41 5 14 1 Measures type 462 SUR Import surveillance afterwards 42 5 14 2 Measures type 463 SUX Export surveillance afterwards 42 5 14 3 Measures type 460 ADP surveillance fruit and vegetables 42 5 14 4 Measures type 461 Union surveillance reference quantity 42 5 14 5 Measures type 466 OPS Import surveillance afterwards after passive refinement 42 5 15 Series Supplementary unit 42 5 15 1 Measure type 109 Supplementary unit Import and Export 42 5 16 Series P Value Added Tax VAT 44 5 16 1 Measures type 305 TVA Value Added Tax 44 5 17 1 Measures type 306 ACC Taxes 44 5 18 Series R Exemptions from beneficial treatment 44 5 19 Series S Amount TB Additional amount 44 5 19 1 Measures type 691 MS Additional amount 44 5 20 Series Z Archived measures types 45 Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 4 71 6 PARTS OF MEASURES RECORDS 6 1 Additional codes 6 2 Duty rates 6 3 Conditions 6 3 1 Conditions that control duty rates 6 3 2 Conditions that do not control duty rates 46 46 46 48 49 63 6 3 3 Combination of conditions that control the duty rate or that do not control the du
9. R9822790 CD 074 M 001 1038 18 002 1027 80 Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 54 71 DUTY_AMO MON_UNIT_COD MEAS_UNIT_COD Third condition COND_TYP_COD SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Fourth condition COND TYP COD SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Fifth condition COND TYP COD SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Sixth condition COND TYP COD SEQ NUMB COND AMO 10 38 XEA TNE M 003 1007 03 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 55 71 COND_MON_UNIT XEA COND_MEAS_UNIT TNE ACT_COD 01 DUTY_EXPR_ID 01 DUTY_AMO 213 51 MON_UNIT_COD XEA MEAS UNIT COD TNE COND TYP COD M The import price must not be less than the minimum price ACT COD 01 Apply the amount To obtain the countervailing duty read the conditions one by one until one is found in which the import price is not less than the minimum price i e COND AMO The countervailing duty is the number of EUR per ton netto that is stated in DUTY AMO for this condition If the import price is higher t
10. They may however be put in at some future date In some cases more than one document may be shown See section 6 3 2 4 6 2 1 6 Requirement for import license Example Measures type 465 Entry into free circulation surveillance In the ADP Customs Tariff two conditions Field name Value GOODS NOM ITEM ID 0102900510 MEAS TYP ID 465 GEO AREA ID 1011 DAT START 19950701 DAT END ID R9514450 FOOTN ID CD FOOTN ID 020 First condition COND TYP COD C Swedish Customs ADP Customs Tariff on the Internet Anders Larsson User s Guide ta anvbesk internet ENG1 v2 doc 1 0 2008 01 09 64 71 SEQ NUMB ACT COD CERT TYP COD ID CERT REF Second condition COND TYP COD SEQ NUMB ACT COD 001 L 001 C 002 04 Condition C001 in the first condition means there is a requirement that certificate LOO1 AGRIM must be shown If this is not done condition C002 is applicable in the second condition with action code 04 2 Changeover to free circulation is not allowed Footnote CD020 contains a more detailed explanation of the condition For changeover to free circulation an import license AGRIM must be shown which is drawn up in accordance with the decree EEC no 3719 88 EUN no L 331 changed latest by decree EU no 2137 95 EUN no L 214 Example Measures type 474 Entry into free circulation quantitative limitation In the ADP Customs Tariff two conditions Field name GO
11. V V V V v 6 3 1 Conditions that control duty rates 6 2 1 1 Entry price system Before 1999 there was a Taric number for every combination of time period and interval of entry prices This meant that for cherry tomatoes there were 36 different numbers Swedish Customs ADP Customs Tariff on the Internet 1 0 Anders Larsson User s Guide 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 50 71 Starting 1999 01 01 there is one Taric number 0702 00 00 07 with one measure for each measures type time period There are a number of conditions for the measure that control the subdivision of the duty rates per entry price In the printed ADP Customs Tariff it looks like this for 1999 0702000007 During the period 1 January 31 March With an entry price per 100 kg of Minimum 85 8 EUR Minimum 84 1 EUR Minimum 82 4 EUR Minimum 80 7 EUR Minimum 78 9 EUR Minimum 46 8 EUR Minimum 45 9 EUR Minimum 44 9 EUR but less than 85 8 EUR but less than 84 1 EUR but less than 82 4 EUR but less than 80 7 EUR but less than 78 9 EUR but less than 46 8 EUR but less than 45 9 EUR Minimum 44 EUR but less than 44 9 EUR Minimum 43 1 EUR but less than 44 EUR Less than 43 1 EUR During the period 1 April 30 April With an entry price per 100 kg of Minimum 113 9 EUR Minimum 111 6 EUR but less than 113 9 EUR Minimum 109 3 EUR but less than 111 6 EUR Minimum 107 1 EUR
12. duties are gt the sum of a percentage according to measures series the agricultural component gt however either the highest or lowest total of another percentage according to measures series C the additional duty on the sugar content From 1996 there are no measures of type 672 that are directly coupled to a goods code The connection can be like that shown in the following example Compare also to the example in section 5 7 2 The following customs expression DUTY EXPR ID is used 01 12 EA Agricultural component 14 EAR Reduced agricultural component 15 MIN Minimum not in the example below 17 MAX Maximum 21 ADS Z Additional duty on sugar content 25 ADS Z Reduced additional duty on sugar content The customs expressions 21 and 25 are used for measures in series C and can be said to constitute a reference to measures of type 672 whereas 12 and 14 refer to measures of type 674 In the printed tariff Goods code 1806 20 10 00 Normal rate 9 5 EA 21 5 AD S Z Preferential customs for HU Hungary HU 5 EA MAX 21 5 AD S Z Preferential quotas for HU HU K 5 EAR MAX 21 5 AD S Z 09 5354 HU K 0 EAR MAX 21 5 AD S Z 09 5221 In the ADP Customs Tariff measures 103 142 and 143 there is four duty rates for each measure Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc
13. measure is valid The conditions of type V apply in that case to the duty to be levied If certificate L063 according to condition C001 does not exist then action code 07 is applicable in accordance with condition C002 The measure is not applicable Otherwise the conditions type V should be read until one is found where the condition The import price must not be less than the import price is fulfilled Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 71 71 In this case the footnote CD127 refers to condition C footnote PB001 to condition V and footnote TM157 to the measure as a whole These connections are however not apparent from the ADP Customs Tariff
14. was sent 5 14 Series N Surveillance afterwards These types of measures are not included in the ADP Customs Tariff Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 42 71 5 14 1 Measures type 462 SUR Import surveillance afterwards Surveillance afterwards that reference prices minimum prices etc have been observed Various authorities e g the Swedish National Board of Trade and Board of Agriculture in the member states gather statistics and send them to the Commission 5 14 2 Measures type 463 SUX Export surveillance afterwards See the corresponding for Import section 5 14 1 5 14 3 Measures type 460 ADP surveillance fruit and vegetables Surveillance afterwards of certain quotas in the field of fruit and vegetables The Customs Authorities in the member states submit statistics to the Commission via their customs computer systems 5 14 4 Measures type 461 Union surveillance reference quantity Surveillance afterwards of certain quotas in the field of fruit and vegetables The Customs Authorities in the member states submit statistics to the Commission via their customs computer systems 5 14 5 Measures type 466 OPS Import surveillance afterwards after passive refinement Not used up to now 5 15 Series O Supplementary unit 5 15 1 Measure type 109 Supplementary unit Supplementary unit for import and export
15. with different additional codes Field name GOODS_NOM_ITEM_ID GEO AREA ID ADD COD TYP ID ADD COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD FOOTN TYP ID FOOTN ID GOODS NOM ITEM ID GEO AREA ID ADD COD TYP ID ADD COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD FOOTN TYP ID FOOTN ID GOODS NOM ITEM ID GEO AREA ID ADD COD TYP ID ADD COD DAT START DAT END Value 02011000 9052 9 110 19990110 R9822390 01 94 EUR TNE MX 014 02011000 9052 9 120 19990110 R9822390 01 36 50 EUR TNE MX 014 02011000 9052 9 130 19990110 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 31 71 REG_ID R9822390 DUTY EXPR ID 01 DUTY AMO 129 MON UNIT COD EUR MEAS UNIT COD TNE ID MX FOOTN_ID 014 GOODS_NOM_ITEM_ID 02011000 GEO AREA ID 9052 ADD COD TYP ID 9 ADD COD 140 DAT START 19990110 DAT END REG ID R9822390 DUTY EXPR ID 01 DUTY AMO 51 MON UNIT COD EUR MEAS UNIT COD TNE FOOTN TYP ID MX FOOTN ID 014 9052 is a special country group that is only used in connection with export subsidies Text for footnote MX014 In article 13 10 in the changed decree EEC 805 68 it was decided that export subsidies would not be granted for products that are imported from third countries and re exported to a t
16. AD_ SUBH SE SHORT DESCR COL NUMB COD 0 010 0010 gt 0 lt 1 5 0 010 0020 gt 0 lt 1 5 0 010 0030 gt 0 lt 15 0 010 0040 gt 0 lt 1 5 0 010 0050 gt 0 lt 1 5 0 010 0060 gt 0 lt 15 The following ranges for milk protein cover the percentage 1 2 ROW HEAD SUBH SE SHORT DESCR COL Q NUMB COD 0 020 0030 gt 6 lt 18 0 020 0090 gt 6 lt 18 0 020 0140 gt 2 5 lt 12 0 020 0170 gt 4 lt 15 0 020 0200 gt 6 lt 18 0 020 0230 gt 6 lt 18 0 020 0290 gt 0 lt 100 The only milk line that fulfils both requirements is that with SUBH_SEQ_NUMB 0030 The following ranges for starch glucose cover the percentage 10 ROW HEAD SUBH_SE SHORT DESCR COL NUMB Q NUMB COD I 010 0060 gt 5 lt 25 1 010 0070 gt 5 lt 25 1 010 0080 gt 5 lt 25 1 010 0090 gt 5 lt 25 1 010 0100 gt 5 lt 25 The following ranges for saccharose invert sugar isoglucose cover the percentage 25 ROW_ HEAD__ SUBH_SE SHORT DESCR Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 29 71 COL NUMB Q NUMB COD I 020 0020 gt 5 lt 30 I 020 0070 gt 5 lt 30 I 020 0120 gt 5 lt 30 I 020 0160 gt 5 lt 30 The only starch sugar column that fu
17. AS UNIT COD DUTY EXPR ID 04 DUTY AMO 6 80 MON UNIT COD EUR MEAS UNIT COD DTN Fifth condition SEQ NUMB 005 COND AMO 104 80 DUTY EXPR ID 01 DUTY AMO 9 2 UNIT COD MEAS UNIT COD DUTY EXPR ID 04 DUTY AMO 9100 MON UNIT COD EUR MEAS UNIT COD DTN Sixth condition SEQ NUMB 006 COND AMO 0 DUTY EXPR ID 01 DUTY AMO 9 2 MON UNIT COD MEAS UNIT COD DUTY EXPR ID 04 Swedish Customs User s Guide ta anvbesk internet ENG1 v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 53 71 DUTY AMO MON UNIT COD MEAS UNIT COD 31 EUR DTN Assume that the import price is 104 80 EUR 100 kg The condition The import price must not be less than an entry price is thus only just fulfilled when one comes to the condition with SEQ NUMB 005 with a combined duty rate 9 2 104 80 EUR 100 kg 6 2 1 2 Countervailing duty The handling of the countervailing duties is similar to the entry price system as can be seen in the following example 6 conditions 6 duties Field name GOODS NOM ITEM ID MEAS TYP ID GEO AREA ID DAT START DAT END REG ID FOOTN TYP ID FOOTN ID First condition COND TYP COD SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Second condition COND TYP COD SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD DUTY EXPR ID Value 0806201100 690 1011 19981026 19990831
18. Excluded countries have the relationship that one measure can have zero one or several excluded countries This is used when the measure is associated with a group of countries and one or more countries are excluded from the group just for this measure Footnotes Excluded Temporary countries stop Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 8 71 Temporarily stopped measures denotes a date interval where the specified measure is NOT valid during this period More detailed descriptions of additional codes duty rates and conditions can be found in chapter 6 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 9 71 4 MEASURES A large part of the sub divisions in Taric have been made for reasons other than just statistical Other Union regulations have in this way been integrated The common designation for the causes of these sub divisions is called measures A list of the measures that exist in Taric follows below l applicable duty 2 customs suspensions 3 customs quotas and upper limits 4 customs preferences 5 GSP developing country preferences 6 anti dumping and countervailing duties 7 import duties agricultural field 8 countervailing duties agricultural field 9 variable duties processed agricultural products 10 unit and standardised duti
19. ID R9518801 DATE QUOTA DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD 5 4 4 Measures type 143 K ORIG Preferential quota Quotas that are decided within the framework of a preferential agreement and are limited to certain quantities and coupled to certain countries of origin An application must be made on the ED document or as an electronic declaration When the quota is used up it can no longer be used There is a field in the ADP Customs Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 18 71 Tariff called DATE_QUOTA which is sometimes but not always updated when it has been used up If a quota exists and looks like it is valid in the ADP Customs Tariff this is not a guarantee that it really can be used Sometimes but not normally one or more temporary stops occur Example In the working tariff Part4 column 7 0603 10 51 20 IL K 0 09 1306 067 In the ADP Customs Tariff it looks like this Three temporary stops in the final version Field name Value 19980101 Final value GOODS NOM ITEM ID 0603105120 same MEAS TYP ID 143 same GEO AREA ID IL same ORD NUMB 091306 same DAT START 19980101 same DAT END 19981231 same REG ID R960585 same DATE QUOTA 19980617 DUTY EXPR ID 01 same DUTY AMO 0 same MON UNIT COD FOOTN TYP ID TM same FOOTN ID 067 same DAT START TEMP 19980101 same DAT END TEMP 19980114 DAT START TEMP 2 19980325
20. IT_COD DTN The duties that may be levied for customs on agricultural components and additional duty on sugar are thus Normal rate 9 5 69 90 EUR 100 kg but highest 21 5 10 90 EUR 100 kg Preferential duty 5 96 69 90 EUR 100 kg but highest 21 5 10 90 EUR 100 kg Preferential quota 09 5334 5 96 69 90 EUR 100 kg but highest 21 5 10 90 EUR 100 kg Preferential quota 09 5221 0 96 447 59 EUR 100 kg but highest 21 5 7 63 EUR 100 kg 5 7 2 Measures type 673 AD FM Additional duty on flour The additional customs duty that is levied for the quantity of flour in a goods It is handled Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 39 71 in a similar way to 672 additional duty on sugar Compare to the example in section 5 7 1 The following customs expression DUTY_EXPR_ID is used 01 12 Agricultural components 14 EAR Reduced agricultural component 15 MIN Minimum not in the example below 17 MAX Maximum 27 ADF M Additional duty on flour 29 ADF M R Reduced additional duty on flour content The customs expressions 27 and 29 are used for measures in series C and can be said to constitute a reference to measures of type 673 whereas 12 and 14 refer to measures of type 674 From 1996 there are no measures of type 673 that are directly coupled to a goods code 5 8 Series G Monetary compensation amou
21. MEAS_UNIT_COD Third condition COND_TYP_COD V SEQ_NUMB 001 COND_AMO 85 80 COND_MON_UNIT EUR COND MEAS UNIT DTN ACT COD 01 DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD EUR MEAS UNIT COD DTN Twelfth condition COND TYP COD V SEQ NUMB 010 COND AMO 43 10 COND MON UNIT EUR COND MEAS UNIT DTN ACT COD 01 DUTY EXPR ID 01 DUTY AMO 3 70 MON UNIT COD EUR MEAS UNIT COD DTN Thirteenth condition COND_TYP_COD V SEQ_NUMB 011 COND_AMO 0 COND_MON_UNIT EUR COND MEAS UNIT DTN ACT COD 01 DUTY EXPR ID 01 DUTY AMO 31 MON UNIT COD EUR MEAS UNIT COD DTN Certificate K003 Customs quota order number 09 1117 applied for and not used up Certificate K004 Customs quota order number 09 1117 used up or not applied for Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 59 71 Footnote CD196 Exemption from value customs duty during the period 15 November 31 March within the framework of the customs quota with serial number 09 1117 according to the regulations in decree EU no 1981 94 changed by decree EU no 650 98 EUN L 88 If the customs quota is not applied for or is used up the applicable value customs duty is 01 01 1999 31 03 1999 3 6 15 11 1999 31 12 1999 3 6 Footnote PB001 Duty coupled to the entry price system One condition of each type is valid gt If the quota is applied for and not used up condition K001 and th
22. NIT_COD MEAS_UNIT_COD R9814850 01 69 90 EUR DTN Agricultural component reduced TOB_CROP_COD 1 preferential quota 09 5221 GOODS_NOM_ITEM_ID MEAS TYP ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD 674 HU 7 046 1 19980701 19990630 R9814850 Additional duty on sugar normal duty and preferential duty GOODS_NOM_ITEM_ID MEAS TYP ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Additional duty on sugar reduced CROP COD 2 preferential quota 09 5354 GOODS NOM ITEM ID MEAS TYP ID GEO AREA ID ADD COD TYP ID ADD COD 672 1011 7 046 1 19990101 19990630 9720863 672 HU 7 046 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 38 71 ORD_NUMB TOB_CROP_COD 2 DAT_START 19990101 DAT_END 19990630 REG_ID R9814850 DUTY_EXPR_ID 01 DUTY_AMO 10 90 MON_UNIT_COD EUR MEAS_UNIT_COD DTN Additional duty on sugar reduced TOB_CROP_COD 1 preferential quota 09 5221 GOODS_NOM_ITEM_ID MEAS TYP ID 672 GEO AREA ID HU ADD COD TYP ID 7 ADD COD 046 ORD NUMB CROP COD 1 DAT_START 19980701 DAT_END 19990630 REG_ID R9814850 DUTY_EXPR_ID 01 DUTY_AMO 7 63 MON_UNIT_COD EUR MEAS_UN
23. ODS NOM ITEM ID MEAS TYP ID GEO AREA ID DAT START DAT END REG ID FOOTN TYP ID FOOTN ID First condition COND TYP COD SEQ NUMB ACT COD CERT TYP COD ID CERT REF Second condition COND TYP COD SEQ NUMB CERT TYP COD ID CERT REF ACT COD Value 6116108000 474 TW 19990101 20011231 R9900470 CD 060 001 009 002 04 Condition Z001 means a requirement for certificate Z009 Textile goods export license Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 65 71 import license Footnote text CD060 reads as follows For changeover to free circulation the following must be shown an export license issued by a competent authority in the exporting country and animport license issued by a competent authority in a member state This import license must be valid in the whole of the Union 6 3 2 2 Import restriction Washington Convention In the ADP Customs Tariff two conditions Field name Value GOODS NOM ITEM ID 0106009000 MEAS TYP ID 475 GEO AREA ID 1011 ADD COD TYP ID 3 ADD COD 400 DAT START 19971222 DAT END REG ID R9703380 FOOTN TYP ID CD FOOTN ID 060 First condition COND TYP COD C SEQ NUMB 001 ACT COD CERT TYP COD ID C CERT REF 400 Second condition COND TYP COD C SEQ NUMB 002 CERT TYP COD ID CERT REF ACT COD 04 The goods code 0106 00 90 00 is used fo
24. OM_ITEM_ID MEAS_TYP_ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END 1806201000 142 HU 095221 1 19990101 19990630 Swedish Customs Anders Larsson User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 2008 01 09 36 71 REG_ID DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD R9900270 01 0 14 17 21 5 25 If the composition is the same as in the example in section 5 6 1 the additional code will also be here 7046 The measures of type 672 and 674 that are associated with the above are Agricultural component normal duty and preferential duty GOODS_NOM_ITEM_ID MEAS TYP ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END REG ID DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD 674 1011 7 046 1 19990101 19990630 9720863 01 69 90 EUR DTN Agricultural component reduced TOB_CROP_COD 2 preferential quota 09 5354 GOODS_NOM_ITEM_ID MEAS TYP ID GEO AREA ID ADD COD TYP ID ADD COD ORD NUMB CROP COD DAT START DAT END 674 HU 7 046 2 19990101 19990630 Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 37 71 DUTY_EXPR_ID DUTY_AMO MON_U
25. Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 1 71 USER S GUIDE Interpretation of the ADP Customs Tariff Taric Internet file distribution Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 2 71 1 INTRODUCTION 2 DELIMITATIONS 3 DATA MODEL RECORD TYPE B 4 MEASURES 5 SERIES OF MEASURES 5 1 Criteria for creating series of measures 5 1 1 Series that are defined 5 2 Series A Import and export prohibition 5 2 1 Measures type 277 PRO Import 5 2 2 Measures type 278 PRX Export 5 3 Series B Entry into free circulation or export under certain conditions 5 3 1 Import 5 3 2 Export 5 4 Series C Applicable customs duty 5 4 1 Measures type 103 Applicable duty according to CN 5 4 2 Measures type 142 Preferential customs duty 5 4 3 Measures type 122 K Customs quota third country 5 4 4 Measures type 143 K ORIG Preferential quota 5 4 5 Measures type 144 P ORIG Preferential upper limit 5 4 6 Measures type 140 OPQ Customs preference after passive refinement 5 4 7 Measures type 112 S Customs suspension third country 5 4 8 Measures type 141 S ORIG Customs suspension preferential 5 5 Series D Anti dum
26. Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 43 71 N B Kilogram must be specified for all Taric numbers A supplementary unit can be specified in addition to kilogram Example 0101 11 00 00 live horses The basis for reporting is kg SEK p unit where p unit is a supplementary unit In the ADP Customs Tariff GOODS NOM ITEM ID 0101110000 MEAS TYP ID 110 GEO AREA ID 1011 DUTY EXPR ID 99 DUTY AMO 0 MEAS UNIT COD NAR NAR p unit Unit Supplementary unit for export In a corresponding way to the import case see section 5 15 1 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 44 71 5 16 Series P Value Added Tax VAT 5 16 1 Measures type 305 TVA Value Added Tax Is not currently included in Taric 5 17 Series Q Taxes 5 17 1 Measures type 306 ACC Taxes Is not currently included in Taric 5 18 Series R Exemptions from beneficial treatment No measures type has been defined under this series up to now 5 19 Series S Amount TB Additional amount 5 19 1 Measures type 691 MS Additional amount This measures type is currently not computer registered by the Commission and is thus not included in record type B However the amounts are registered in Sweden and are available in the record type for national taxes duties Ex
27. al data unless otherwise stated Only the relevant fields in the ADP Customs Tariff are included The field names used are the designations from the layout description 3 DATA MODEL RECORD TYPE B The data in record type B is obtained from a number of tables The actual measure is on the highest level It is identified using type of measure geographic affiliation country or group of countries gt CN Taric number goods code additional code Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 6 71 gt quota number gt indicator gt start date The geographic affiliation is either a country region or a group of countries regions The CN Taric number is the actual goods code for Export or Import respectively It can be empty in certain special cases in which case the additional code is filled in The additional code is used to obtain a sub quantity of the requested information when the goods code by itself is not sufficient to determine which regulations should be applied Examples of use of the additional codes gt anti dumping duties which can vary from one supplier to another gt export restrictions for archaeological objects which depend on whether or not the object is older than 100 years Quota numbers are used for customs and preferential quotas The indicator was named in the original description from the data rece
28. al rate is levied in accordance with measures type 103 The night before 1998 09 25 an update arrived from the Commission and the final date 1998 09 25 was decided This means that the normal rate of 6 96 is applicable from 1998 09 26 5 4 6 Measures type 140 OPQ Customs preference after passive refinement Denotes there is a customs preference when re importing after passive refinement in accordance with the Council s decree 3036 94 An application must be made on the ED document or as an electronic declaration This measure type occurs only for Bosnia Herzegovina and Croatia at this time Example Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 20 71 In the working tariff Part 5 column 7 6210 30 0000 BA HR OPQ 0 In the ADP Customs Tariff Field name Value GOODS NOM ITEM ID 6210300000 MEAS TYP ID 140 GEO AREA ID 2037 ORD_NUMB DAT_START 19970101 DAT_END 19991231 REG ID R9700700 DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD 5 4 7 Measures type 112 S Customs suspension third country The customs duty is reduced or nullified for a certain period for certain goods that are not manufactured within the EU There can be conditions for some of the customs suspensions such as that a certain utilisation must be substantiated In such cases the importer must apply for permission from the customs authorities N B
29. amount and the CIF price with the addition of customs duty that is levied per ton Footnote CD018 The anti dumping duty shall be the difference between 89 EUR per ton net and the CIF price with an addition of the normal duty per ton net in all cases where the CIF price with addition of the normal duty per ton net is lower than the minimum import price Example 3 Cigarette lighter Pocket lighter for gas refillable with flint and plastic box Country of origin the Peoples Republic of China or sent from or country of origin Taiwan Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 62 71 Two conditions in the ADP Customs Tariff GOODS_NOM_ITEM_ID 9613209021 GEO AREA ID MEAS TYP ID DAT START DAT END REG ID FOOTN TYP ID FOOTN ID First condition COND TYP COD SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD CERT TYP ID CERT REF DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Second condition COND TYP COD SEQ NUMB COND AMO ACT COD CERT TYP ID CERT REF DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD COND TYP COD A Anti dumping document must be shown CN 552 19990101 R9901920 TM 348 A 001 ACT COD 1 Apply the amount Footnote CD205 Refillable gas pocket lighter with flint and plastic box with a unit price equal to or higher than 0 15 EUR free Union border not customs cleared
30. ample National taxes and duties frozen filleted pieces of chicken Gallus domesticus from Chile GOODS NOM ITEM ID 0207141000 ADD COD TYP ID ADD COD GEO AREA ID CL MEAS TYP ID 691 AVGIFTSKOD 24 DAT START 19990225 LOPNR 01 SEKVENSNUMMER 001 DAT END Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 45 71 CHARGE_AMOUNT 50 MON_UNIT_COD_ID EUR MEAS_UNIT_QUAL DTN UR N LONG_DESCR 5 20 Series Z Archived measures types No measures type has been defined under this series up to now Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 46 71 6 PARTS OF MEASURES RECORDS 6 1 Additional codes It is quite normal that additional codes are mandatory when they occur for a certain measure and that they should not be declared when they do not occur Special rules apply to export subsidies Additional code 3400 for the Washington Convention is not declared Some examples of the use of additional codes gt Additional codes are sometimes used for export and import restrictions to declare whether or not the goods is covered by the restriction See sections 5 3 1 1 5 3 2 2 gt Additional code 3400 See sections 5 3 1 3 5 3 2 3 An example is shown in section 6 3 2 2 gt For measures according to series import of grain chapter 10 the duties can depend on th
31. asily perishable goods fruit and vegetables They are ratified by the Commission and are valid for periods of two weeks Are used for customs duty calculations within the entry price system Example ADP Customs Tariff fresh mangos Field name Value GOODS NOM ITEM ID 0804500091 MEAS TYP ID 488 GEO AREA ID 1011 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 41 71 DAT_START 19990122 DAT_END 19990204 REG ID R9902540 DUTY EXPR ID 01 DUTY AMO 90 85 MON UNIT COD EUW MEAS UNIT COD DTN 5 13 2 Measures type 490 VF Standardised value Standardised values for easily perishable goods fruit and vegetables that are ratified each day by the Commission and can replace the existing unit values if any for a certain goods Are used for customs duty calculations within the entry price system Example ADP Customs Tariff fresh blood and half blood oranges of high quality from Turkey Field name Value GOODS NOM ITEM ID 0805101010 MEAS TYP ID 490 GEO AREA ID TR DAT START 19990210 DAT END 19990210 REG ID R9902890 DUTY EXPR ID 01 DUTY AMO 64 90 MON UNIT COD EUR MEAS UNIT COD DTN The standardised values come retroactively normally in the evening of the same day that they take effect The above was sent from Brussels in the evening of 1999 02 10 Next evening it was closed and at the same time a new standardised value for 1999 02 11
32. ate C020 Footnote CDO15 under Remarks 142 DZ 19980701 R9517100 002 01 EUR 1 To enjoy this reduced import duty proof must be furnished that a special export duty was levied by the exporting country by signing the certificate This is then interpreted in this way If the certificate is signed as above the preferential customs duty is 17 9 EUR 1000 kg otherwise 44 75 EUR Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 57 71 6 2 1 4 Certain preferential quotas A combination of the condition types K and V is used for certain preferential quotas Example 0702 00 00 07 cherry tomatoes from Morocco 13 conditions in the ADP Customs Tariff GOODS_NOM_ITEM_ID 0702000007 MEAS_TYP_ID 143 GEO AREA ID MA ORD_NUMB 091190 DAT_START 19990101 DAT_END 19990331 REG_ID R9806500 FOOTN_TYP_ID CD FOOTN_ID 196 FOOTN_TYP_ID PB FOOTN_ID 001 First condition COND_TYP_COD K SEQ NUMB 001 COND AMO COND MON UNIT COND MEAS UNIT ACT COD 01 CERT TYP ID K CERT REF 003 DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD MEAS UNIT COD Second condition COND TYP COD K SEQ NUMB 002 COND AMO ACT COD 01 CERT TYP ID K CERT REF 004 DUTY EXPR ID 01 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 58 71 DUTY_AMO 3 6 MON_UNIT_COD
33. but less than 109 3 EUR Minimum 104 8 EUR but less than 107 1 EUR Less than 104 8 EUR During the period 1 May 14 May With an entry price per 100 kg of Minimum 73 8 EUR Minimum 72 3 EUR but less than 73 8 EUR Minimum 70 8 EUR but less than 72 3 EUR Minimum 69 4 EUR but less than 70 8 EUR Minimum 67 9 EUR but less than 69 4 EUR Less than 67 9 EUR During the period 15 May 31 May With an entry price per 100 kg of Minimum 73 8 EUR Minimum 72 3 EUR but less than 73 8 EUR Minimum 70 8 EUR but less than 72 3 EUR Minimum 69 4 EUR but less than 70 8 EUR Minimum 67 9 EUR but less than 69 4 EUR Less than 67 9 EUR During the period 1 June 30 September With an entry price per 100 kg of Minimum 53 8 EUR Minimum 52 7 EUR but less than 53 8 EUR Minimum 51 6 EUR but less than 52 7 EUR Minimum 50 6 EUR but less than 51 6 EUR Minimum 49 5 EUR but less than 50 6 EUR Less than 49 5 EUR 9 2 9 2 1 7 EUR 100 kg 9 2 3 4 EUR 100 kg 9 2 5 1 EUR 100 kg 9 2 6 9 EUR 100 kg 9 2 31 EUR 100 kg 9 2 4 31 EUR 100 kg 9 2 31 EUR 100 kg 9 2 4 31 EUR 100 kg 9 2 31 EUR 100 kg 9 2 4 31 EUR 100 kg 9 2 9 2 2 3 EUR 100 kg 9 2 4 6 EUR 100 kg 9 2 6 8 EUR 100 kg 9 2 9 1 EUR 100 kg 9 2 31 EUR 100 kg 9 2 9 2 1 5 EUR 100 kg 9 2 4 3 EUR 100 kg 9 2 4 4 EUR 100 kg 9 2 5 9 EUR 100 kg 9 2 31 EUR 100 kg 15 15 1 5 EUR 100 kg 15
34. der not cleared through customs Footnote TM348 The amount of duty is decided as the difference between 2 22 EUR and the net price per cassette free Union border not cleared through customs Example 2 Nitrogenous fertilizer from Poland mixtures of carbamide and ammonium nitrate dissolved in water or ammonia invoiced directly to an independent importer of CIECH Warsaw Zaklady Azatowe Kedzierzyn Kedzierzyn Zaklady Azotowe Pulawy Pulawy This is the only time that condition type G has been used up to now Two conditions in the ADP Customs Tariff GOODS_NOM_ITEM_ID 3102800000 MEAS_TYP_ID 552 GEO AREA ID PL ADD COD TYP ID 8 ADD COD 793 DAT START 19970301 DAT END REG ID R9433190 Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 61 71 FOOTN_TYP_ID CD FOOTN_ID 018 First condition COND_TYP_COD G SEQ NUMB 001 COND AMO 89 COND MON UNIT XEM COND MEAS UNIT TNE ACT COD 01 CERT TYP ID CERT REF DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD XEM MEAS UNIT COD TNE Second condition COND TYP COD G SEQ NUMB 002 COND AMO 0 ACT COD 13 CERT TYP ID CERT REF DUTY EXPR ID 01 DUTY AMO 89 MON UNIT COD XEM MEAS UNIT COD TNE COND TYP COD G The CIF price with addition of customs duty to be levied must be to or gt than the minimum price ACT COD 1 Apply the amount ACT COD 13 Apply the difference between the action
35. e 674 EA Agricultural constituents Is abbreviated EA and is levied on processed agricultural goods primarily in chapters 17 21 The duty is changed on the 1 January or the 1 July every year in accordance with an agreement in the field of agriculture Additional codes beginning with the figure 7 are used for these goods From 1996 there are no measures of type 674 that are directly coupled to a goods code The connection can be like that shown in the following example See also the measures codes 672 5 7 1 and 673 5 7 2 The printed tariff Goods code 0405 20 30 10 Normal rate 10 3 EA Preferential duty for XM the former Yugoslavian republic Macedonia XM 0 EA In the ADP Customs Tariff two duty rates GOODS NOM ITEM ID 0405203010 MEAS TYP ID 142 GEO AREA ID XM ADD COD TYP ID Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 27 71 ADD_COD TOB_CROP_COD 1 DAT_START 19990101 DAT_END REG_ID D9708310 DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD DUTY EXPR ID 12 DUTY AMO MON UNIT COD DUTY EXPR ID 12 EA agricultural component 14 EAR reduced agricultural component The duty rates for EA and EAR can be found in a measure with measures type 674 Reduced agricultural component EA R occurs in various preferences and means that one uses the duty for the geographical area that is in the measure from measu
36. e ADP Customs Tariff record type C ID Indonesia IN India MX Mexico MY Malaysia The preferential duty rate is thus 4 2 for India and Mexico On the other hand the normal rate of 6 is applicable to the excluded countries Indonesia and Malaysia and similarly to Japan JP for example which does not belong to any of the country groups with preferential duties Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 17 71 5 4 3 Measures type 122 Customs quota third country The duty rate is either reduced or 0 for a certain limited quantity without conditions The duty rate is either reduced or for a certain limited quantity assuming that certain conditions are fulfilled e g that a certificate of authenticity is shown The WTO customs quotas World Trade Organisation are included in this measures type An application must be made on the ED document or as an electronic declaration There is an example with conditions requirement for authenticity certificate in section 6 3 3 2 Example without conditions In the working tariff Part 2 column 4 5801240090 115 K 0 09 2501 The normal rate according to the measures type is 11 5 In the ADP Customs Tariff it looks like this Field name Value GOODS NOM ITEM ID 5801240090 MEAS TYP ID 122 GEO AREA ID 1011 ORD NUMB 092501 DAT START 19980901 DAT END 19990831 REG
37. e entry price is higher than 85 8 EUR 100 kg condition V001 then the duty is zero 0 0 EUR 100 kg gt If the quota is used up condition K002 and the entry price is lower than 43 1 EUR 100 kg condition 011 then the duty is 3 6 31 EUR 100 kg 6 2 1 5 Anti dumping customs duties Anti dumping duties are sometimes dependent on conditions often in very special cases Example 1 Blank magnetic recording tape from China video cassettes more than 240 minutes with a width exceeding 6 5 mm Two conditions in the ADP Customs Tariff GOODS_NOM_ITEM_ID 8523130035 MEAS_TYP_ID 552 GEO AREA ID CN DAT START 19970301 DAT END 19971107 REG ID R9130910 FOOTN TYP ID TM FOOTN ID 348 First condition COND TYP COD SEQ NUMB 001 COND AMO 002220 COND MON UNIT XEM COND MEAS UNIT NAR ACT COD 01 CERT TYP ID Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 60 71 CERT_REF DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD XEM MEAS UNIT COD NAR Second condition COND TYP COD SEQ_NUMB 002 COND_AMO 0 ACT_COD 11 CERT_TYP_ID CERT_REF DUTY_EXPR_ID 01 DUTY_AMO 2 22 MON_UNIT_COD MEAS_UNIT_COD NAR COND_TYP_COD F Net price free border not cleared through customs must be equal to or higher than the minimum price ACT_COD 1 Apply the amount ACT_COD 11 Apply the difference between the action amount and the net price free bor
38. e port of unloading etc This is expressed using additional codes See the example in section 6 3 2 gt Series C pharmaceutical products Additional code 2500 if the goods are included in the list or pharmaceutical products printed tariff Part 3 flap 4 Otherwise 2501 gt Before 1999 additional codes were used in connection with the entry price system The corresponding circumstances are nowadays expressed by conditions gt Additional codes are used for anti dumping duties and countervailing duties to specify which company manufactured the goods in cases when different duties are imposed on different companies See sections 5 5 1 5 5 2 5 5 3 gt Regarding agricultural components and additional duties for flour and sugar content different additional codes are used for different percentage contents of flour and sugar 5 6 1 5 7 1 5 7 2 Additional codes for export subsidies refer to the export subsidy nomenclature Different additional codes can be associated with different export subsidy amounts 6 2 Duty rates Duty rates occur most often in the form of simple duty rates one measure one duty rate They can be either a percentage of the value MON_UNIT_COD is empty or Euro per dimensional unit MEAS_UNIT_COD gives the dimensional unit Combination duty rates have only been used for series C up to now The duty rates are identified by a duty expression which is in the code list The descriptions in the list are not alwa
39. ed into different series which are identified by an alpha numeric character A Z and 0 9 respectively i e a maximum of 36 different series Of these A R are defined today The Commission can create new series when the need arises The measures in the respective series are identified in two alternative ways partly a letter code partly a 3 digit figure code The letter codes are used in the printed working tariff to identify the measures whereas the figure codes are used in the database They are then called measure types 5 1 Criteria for creating series of measures If there is more than one valid measure for a particular series only one of the measures will be applied under normal circumstances A number of measures can be combined for some series The current series can be seen from the code type for MEASURES TYPE in the code list e g C for applicable customs duty The series that exist today are list in section 5 1 1 below 5 1 1 Series that are defined Series Measures A Import and export prohibition B Entry into free circulation or export under certain conditions C Applicable customs duty D Anti dumping or countervailing duties E Agricultural duties export subsidies and other fees in the agricultural field F Additional duties for flour and sugar content G Monetary compensation amounts not in use today but can be used in the future for new member states H Entry compensation amounts not in use today but can be used in t
40. edish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 12 71 5 3 Series B Entry into free circulation or export under certain conditions 5 3 1 Import a If the conditions stated are fulfilled for one of these measures the next measure is then checked When all the conditions in this series have been fulfilled then one moves to the next series b If the conditions are not fulfilled for any of these measures the validation is stopped and the goods are denied entry to the Union c Additional codes are sometimes used for export and import restrictions to declare whether or not a goods is covered by the restriction See sections 5 3 1 1 5 3 2 3 d The measures in this series are often associated with conditions For example a specific import document must be shown during customs clearance See section 6 3 for a more detailed description of the conditions 5 3 1 1 Measures type 465 LPS Entry into free circulation surveillance Surveillance in advance prior surveillance Corresponds to measures type 467 SPX for export see section 5 3 2 1 In a few cases additional codes are applicable for example gt 3200 The mixture contains one or more of the following substances ephedrine ergometrine ergotamine lysergic acid 1 phenyl 2 propanone pseudo ephedrine acetic anhydride acetone antranil acid ethylenes phenylacetic acid and piperid
41. es They can be accumulated N B The applicable duty and the anti dumping and or countervailing duty are all deleted Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 22 71 5 5 1 Measures type 551 DUM P Preliminary anti dumping customs duty Preliminary anti dumping duty can be introduced before the final anti dumping customs duty is charged If the anti dumping duty is directed against only goods and country of origin then no additional codes are used But if it is directed against goods country of origin and exporter manufacturer then additional codes must be used Example Goods according to 3605 00 00 10 Advertising matches when there is advertising on the box book with the exception of the match manufacturer s logotype or text Country of origin JP Applicable customs duty 7 9 Different additional codes are used depending on the company that manufactured and exported the goods which means different duty rates for the anti dumping duty 8022 23 7 Daiwa Trading amp Industrial Match Co Ltd 8023 12 2 Kobe Match Co Ltd 8024 9 4 Yaka Chemical Industrial Co Ltd 8025 42 1 Other Example in the ADP Customs Tariff for additional code 8022 GOODS NOM ITEM ID 3605000010 MEAS TYP ID 551 GEO AREA ID JP ADD COD TYP ID 8 ADD COD 022 DAT START 19970618 DAT END 19971016 REG ID R9710920 DUTY EXPR ID 01 DUTY AMO 23 7
42. es 11 reference and minimum prices 12 import prohibitions 13 import restrictions 14 import surveillance 15 further trade regulation 16 export prohibition 17 export restrictions 18 export surveillance 19 export subsidies 20 extra quantity unit 21 compensation amount for new member states A number of different measures can be associated with one Taric number in the database For example applicable duty suspensions quotas customs and preferential quotas anti dumping customs import restrictions etc It is therefore necessary to establish whether a goods may be imported or exported the applicable customs duty the priority that a certain duty rate or other measure has compared to other measures and to what extent they can be combined with other measures To establish these priorities and other prerequisites suitable for mechanised validation various series of measures have been created in the Taric system These take into consideration article 20 48 of the EU Customs Code EEC No 2913 92 which states that beneficial measures customs quotas and customs suspensions are only applicable when a formal application is made by the importer The application must be made on the ED document or as an electronic declaration Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 10 71 5 SERIES OF MEASURES All the measures are group
43. es for other companies Furthermore during the same period a preliminary anti dumping customs duty of 2 2 was valid for this company Example in the ADP Customs Tariff for additional code 8226 GOODS NOM ITEM ID 7222201100 MEAS TYP ID 553 GEO AREA ID IN ADD COD TYP ID 8 ADD COD 226 DAT START 19980719 DAT END 19981114 REG ID R9815560 DUTY EXPR ID 01 DUTY AMO 14 5 Swedish Customs ADP Customs Tariff on the Internet Anders Larsson User s Guide 1 0 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 24 71 MON_UNIT_COD 5 5 4 Measures type 554 COM D Final countervailing duty The final countervailing duty functions in a similar way to the principles for final anti dumping duty see section 5 5 2 Starting 1998 11 15 the preliminary countervailing duty of 14 5 was replaced by a final duty of 14 4 as shown in the example in section 5 5 3 The preliminary anti dumping duty of 2 2 was valid until 1998 11 29 It was not replaced by any final anti dumping duty Example in the ADP Customs Tariff for additional code 8226 GOODS_NOM_ITEM_ID 7222201100 MEAS_TYP_ID 554 GEO_AREA_ID IN ADD_COD_TYP_ID 8 ADD_COD 226 DAT_START 19981115 DAT_END REG_ID R9824500 DUTY_EXPR_ID 01 DUTY_AMO 14 4 MON_UNIT_COD 5 5 5 Measures type 561 NTDUM Dumping message about introduction Is used as information when an investigation into anti dumping has been started by the Commission There is still no decision to
44. han COND AMO in the first condition then there is no countervailing duty DUTY AMO 0 If the import price is very low the condition is not fulfilled until the last condition where COND AMO 0 Footnote CD074 expresses the same thing Currants in accordance with CN number 0806 20 11 Applied import price EUR ton less but not less than Countervailing duty to be levied 1038 8 1027 80 10 38 1027 80 1007 03 31 15 1 007 03 9775 89 62 29 975 89 944 74 93 44 944 74 213 51 6 2 1 3 Certificates In some cases the duty rate in accordance with a certain measures type depends on whether or not a certain document can be shown Example Taric no 2302 30 10 00 Normal rate 52 EUR 1000 kg net Preferential customs duty for Algeria DZ 17 9 EUR 1000 kg net 19 ADP Customs Tariff two conditions Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 56 71 First condition GOODS_NOM_ITEM_ID 2302301000 MEAS_TYP_ID GEO AREA ID DAT START DAT END REG ID FOOTN TYP ID FOOTN ID COND TYP CODQ SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT COD CERT TYP ID C DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD CERT REF Second condition COND TYP CODQ SEQ NUMB COND AMO COND MON UNIT COND MEAS UNIT ACT COD CERT TYP ID CERT REF DUTY EXPR ID DUTY AMO MON UNIT COD MEAS UNIT COD Certific
45. he future for new member states Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 11 71 J Countervailing duties K Reference prices L Further trade regulations M Unit value N Surveillance afterwards Extra quantity unit another quantity P Value Added Tax Q Taxes R Exempted from beneficial treatment S Additional amount Z Archived measures type 5 2 Series A Import and export prohibition 5 2 1 Measures type 277 PRO Import See section 5 2 2 below 5 2 2 Measures type 278 PRX Export Series A has priority above all other series If a measure in this series is associated with a certain CN or Taric number and a certain geographic area it is in principle meaningless to read the measures from any other series because export prohibition applies In practice however there may be reservations that restrict the prohibition For example there is an export prohibition to Yugoslavia from 1999 01 01 This includes the whole of the customs tariff starting at chapter 25 However footnote TM493 states that the prohibition applies only to Equipment that can be used for internal oppression or terrorism does not apply to products that have been designed or modified for military use and that are subject to the weapons embargo introduced as a result of the joint standpoints 96 184 GUSP and 98 240 GUSP Council decree EU no 926 98 EUN L 130 Sw
46. hird country The export subsidy nomenclature in accordance with the Taric Question system The front part of the whole or half of the carcase with all the legs neck and shoulders but with more than 10 rib bones 9110 From adult male animals of cattle NX01 1 9120 Other types Other types 9130 From adult male animals of cattle 9140 Other types NXO11 If this sub number is to be applied a certificate must be handed in The certificate can be found in the appendix to the Commission s decree no EEC no 32 82 EUN no L 4 8 1 1982 page 11 latest changed by decree EEC no 2326 97 5 6 2 2 Measures type 681 RIX Export subsidy goods for different ingredients Processed agricultural goods for which the constituent ingredients base products are Swedish Customs User s Guide ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 32 71 entitled to export subsidies Also called non annex II goods Taric does not at this time contain any amounts for these only references to the CN numbers where they can occur Example Field name Value GOODS_NOM_ITEM_ID 68091100 MEAS_TYP_ID 681 GEO AREA ID 1011 DAT START 19980415 DAT END REG ID R9713410 COND TYP COD P SEQ NUMB 001 CERT TYP COD ID P CERT REF 600 Condition type P Only special ingredients are entitled to export subsidies Certificate P600 Sugar molasses or isoglucose add
47. ine LPS SPX gt 3201 Change not LPS SPX This measures type is normally associated with conditions There is an example with conditions in section 6 3 2 1 that means an import license must be shown Example without conditions surveillance for China GOODS NOM ITEM ID 9503901091 MEAS TYP ID 465 GEO AREA ID CN DAT START 19970514 DAT END 19971231 REG ID R9708470 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 13 71 Starting 1998 01 01 this goods code has a restriction with conditions namely C004 Requirement for control document Footnote CD022 A control document must be shown to change over to free circulation issued by a competent authority in one of the member states This control document must be valid for the whole of the Union 5 3 1 2 Measures type 474 LPS Entry into free circulation quantitative limitation This measures type is often associated with conditions For example an import document must be shown during customs clearance Most of the goods in the Swedish National Board of Trade s licensing area are found in this measures type There is an example with conditions in section 6 3 2 1 Example without conditions quantitative limitation for China GOODS NOM ITEM ID 6403999819 MEAS TYP ID 474 GEO AREA ID CN DAT START 19980301 DAT END REG ID R94051910 5 3 1 3 Measures type 475 LPS Entry into f
48. inimum price gt G CIF price with addition of customs duty to be levied must be to or gt than the minimum price gt K Applicable at the same time as the customs quota specified in the certificate field M The import price must not be less than the minimum price N CIF price not cleared through customs must be equal to or higher than the minimum price Only special ingredients are entitled to export subsidies Approved certificate license must be shown Import price customs duty must not be less than the reference price Pledging collateral security The import price must not be less than an entry price Washington Convention Other conditions Showing more than one certificate v v Y V YV V V V V V Ne z omo tm Action codes 01 Apply the amount 02 Charge the difference between the duty price and the import price 03 Charge the difference between the duty price and the CIF price 04 Entry into free circulation is not allowed 05 Export is not allowed 07 The measure is not applicable 11 Apply the difference between the action amount and the net price free border not cleared through customs 12 Apply the difference between the action amount and the CIF price not cleared through customs 13 Apply the difference between the action amount and the CIF price with the addition of customs duty that is levied per ton 4 Exemption from customs duty reduction of anti dumping customs duty is not applicable y Vv V
49. introduce preliminary anti dumping duty and the measure requires no action by the importer customs officer The Commission gathers statistics from the member states Example in the ADP Customs Tariff for yarn of polyesters from Indonesia GOODS NOM ITEM ID 5402331010 MEAS TYP ID 561 GEO AREA ID ID ADD COD TYP ID ADD COD DAT START 19950701 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 25 71 DAT_END 19960529 REG_ID 19402090 DUTY_EXPR_ID Before 1995 07 01 there was an otherwise similar record in GOODS NOM ITEM ID 5402331000 From 1996 05 30 a preliminary anti dumping duty was introduced subdivided into five additional codes with different duty rates This was replaced 1996 11 13 by the final anti dumping duty with other duty rates 1997 12 19 a new additional code was introduced for a certain company with measures type 564 registration of anti dumping customs duty see section 5 5 8 5 5 6 Measures type 562 SPDUM Suspended dumping The anti dumping duty is nullified for a certain specified time period Example certain dynamic direct memories from Japan GOODS NOM ITEM ID 8473301040 MEAS TYP ID 562 GEO AREA ID JP ADD COD TYP ID ADD COD DAT START 19950610 DAT END 19970309 REG ID R9501972 DUTY EXPR ID Before 1995 06 10 and after 1997 03 09 there was a final anti dumping duty for different additional codes with duty rates
50. itional codes 601 626 5 6 2 3 Measures type 682 AGX Export duties Export duties These are duties that come and go depending on the market situation They were used latest in the autumn of 1997 They are levied on wheat flour crushed grain etc Example Field name Value GOODS NOM ITEM ID 110311190 MEAS TYP ID 682 ADD COD TYP ID ADD COD DAT START 19970807 DAT END 19970911 REG ID R9715940 DUTY EXPR ID 01 DUTY AMO 8 50 MON UNIT COD XEA MEAS UNIT COD TNE FOOTN TYP ID TM FOOTN ID 462 Footnote TM462 This duty must not be applied on export licenses for which an application has been submitted before 1 August 1997 An export duty of 8 50 EUR ton net was charged for export under this CN number during the period 1997 08 07 1997 09 11 but not if an application for an import license was Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 33 71 submitted before 1997 08 01 Other lower duties were applicable during the period 1997 08 01 1997 08 06 but these are not shown in the example 5 7 Series F Additional duties for flour and sugar content 5 7 1 Measures type 672 AD SZ Additional duty on sugar The additional customs duty that is levied for the quantity of sugar in a goods When calculating the duty either the agricultural components are used see section 5 6 1 or additional duty on sugar in the following way The
51. ived from the Commission for tobacco harvest code and was used to identify the season of the tobacco harvest Later on it has been given a completely different use in connection with the handling of agricultural components and additional duties for flour and sugar The start date shows when the measure started to be applied Each measure also has a final date which is empty if the measure is valid until further notice For declarations the measures are applicable where the date that determines the tariff is between the start and final date Other data about measures includes ordinance identity and references to the number and page in the EUN EU Newspaper in which the ordinance was published The ordinance identity comprises a letter a year two figures the number of the ordinance in that year one further figure suffix number Example of ordinance identity 9720863 which in other contexts is often written 2086 97 If the initial letter is C the ordinance has not yet been published and can in this case be either decided or only proposed which is indicated by a special flag DECIDED Measures that have not yet been decided DECIDED 0 are sent for information only and must not be applied or used Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 7 71 Otherwise the ADP Customs Tariff Record B consists of several part
52. lfils both requirements is that with SUBH SEQ NUMB 0070 In the connection agricultural components additional codes there is one and only one additional code that occurs for all four of the above combinations ROW HEAD SUBH SE ADD COD COL NUMB Q NUMB COD 0 010 0030 046 0 020 0030 046 I 010 0070 046 I 020 0070 046 Additional code 046 is the only one that occurs for all four of the relevant combinations This means that it is the one to be used If there had been no such additional code then no customs duty in accordance with measures type 674 had occurred for the percentage rates in question There is one measures type 674 in the case in question with the following values ADP Customs Tariff GOODS NOM ITEM ID MEAS TYP ID 674 GEO AREA ID 1011 ADD COD TYP ID 7 ADD COD 046 CROP COD 1 DAT_START 19990101 DAT_END 19990630 REG_ID R9720863 DUTY_EXPR_ID 01 DUTY_AMO 69 9 MON_UNIT_COD EUR MEAS_UNIT_COD DTN The total customs duty for XM in accordance with measures codes 142 and 674 is thus 0 of the value 69 900 EUR per 100 kg Swedish Customs ADP Customs Tariff on the Internet Anders Larsson User s Guide 1 0 2008 01 09 ta_anvbesk_internet_ENG1_v2 doc 30 71 5 6 2 Export 5 6 2 1 Measures type 680 REX Export subsidy goods Basic products that are entitled to export subsidies Example from the ADP Customs Tariff Four different measures
53. m the importer If no claim is made or if the conditions for the preference suspension or quota are not fulfilled then measures type 103 is valid applicable customs duty It should be noted that in cases when the customs amount is not followed by any currency or unit code the unit is Example In the working tariff Part 1 column 4 4412 92 91 00 6 In the ADP Customs Tariff Field name Value GOODS NOM ITEM ID 4412929100 MEAS TYP ID 103 GEO AREA ID 1011 DAT START 19990101 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 16 71 DAT_END REG_ID R9822610 DUTY_EXPR_ID 01 DUTY_AMO 6 MON_UNIT_COD 5 4 2 Measures type 142 Preferential customs duty Preferential customs duties are more beneficial than the normal duties and are coupled to certain countries of origin An application must be made on the ED document or as an electronic declaration Example In the working tariff Part4 column 4 4412 92 91 00 SPGLIA 2 except ID MY In the ADP Customs Tariff two excluded countries Field name Value GOODS NOM ITEM ID 4412929100 MEAS TYP ID 142 GEO AREA ID 2015 DAT START 19980101 DAT END REG ID R9432810 DUTY EXPR ID 01 DUTY AMO 4 2 MON UNIT COD GEO AREA ID EXCL ID GEO AREA ID EXCL MY The duty rate is 4 2 for group 2015 SPGI The following countries are included in this group as can be seen in th
54. ments as a requirement for reduced customs duty Example authenticity certificate as a condition for customs quota measures type 122 In the working tariff Part2 column 4 9602000010 2 6 K 0 09 0104 The normal rate according to the measures type is 2 6 In the ADP Customs Tariff two conditions Field name Value GOODS NOM ITEM ID 9602000010 MEAS TYP ID 122 GEO AREA ID 1011 ORD_NUMB 090104 DAT_START 19990101 DAT_END 19991231 REG_ID R9814010 DATE_QUOTA DUTY_EXPR_ID 01 DUTY_AMO 0 MON_UNIT_COD FOOTN_TYP_ID CD FOOTN_ID 001 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 67 71 First condition VILLKORSBEROENDE 0 COND_TYP_COD SEQ NUMB 001 CERT TYP COD ID A CERT REF 014 Second condition COND TYP COD C SEQ NUMB 002 ACT COD 07 In this case there is no connection between the condition and the duty rate The condition concerns whether or not the measure is applicable at all and not which duty rate it can result in If the measure is not applicable the normal customs duty type 103 is valid instead Footnote CD001 reads as follows To enjoy the benefits of this quota an authentication certificate must be shown and accepted by the proper Union authorities to authenticate that the products in question are handmade R95 1808 EUN no L 176 changed latest by decree R98 1401 EUN L 188 The meaning of
55. mport License Board in decree EU no 2809 98 EUN Import License Board in decree EU no 1249 96 EUN no L 161 For import of goods via a land river or sea route from harbours in the Mediterranean the Black Sea or the Baltic Sea Footnote CD136 The conditions in article 2 5 in decree EU no 1249 96 EUN no L 161 changed by decree EU 641 97 EUN no L 98 must be fulfilled Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 69 71 CD201 To enjoy this preference an import license must be shown that is issued in accordance with the conditions described in decree EU no 2809 98 EUN no L 349 page 41 The four conditions can then read as follows gt Condition B001 requires certificate L061 gt If this cannot be shown then action code 07 is applicable according to B002 The measure is not applicable Otherwise one goes to the next condition type C gt C001 requires certificate L019 gt If this does not exist then action code 07 is applicable according to C002 The measure is not applicable The preference is valid only when both certificates are shown otherwise normal customs duty is applicable In this case the customs duty also depends on which harbour the goods were imported from However this is expressed using an additional code and not by conditions 6 3 3 Combination of conditions that control the dut
56. nimum or maximum duties can occur even without any association with additional duties for sugar and flour 1704 90 30 00 white chocolate The printed tariff 10 4 51 5 EUR 100 kg MAX 21 6 18 9 EUR 100 kg ADP Customs Tariff DUTY_EXPR_ID 01 DUTY_AMO 10 4 MON_UNIT_COD DUTY_EXPR_ID 04 DUTY_AMO 51 50 MON_UNIT_COD EUR MEAS_UNIT_COD DTN DUTY_EXPR_ID 17 DUTY_AMO 21 60 MON_UNIT_COD DUTY_EXPR_ID 19 DUTY_AMO 18 90 MON_UNIT_COD EUR MEAS_UNIT_COD DTN 63 Conditions There are two main types of conditions gt Conditions that control whether a measure is applicable at all Normally there is a requirement that some special document must be shown gt Conditions that control which duty rates should be used for the measure Each condition has a condition type COND_TYP_COD which describes the conditions that must be fulfilled and an action code ACT_COD which specifies what must be done if the condition is fulfilled A number of condition types can be combined for one measure The following condition types are currently available gt A Anti dumping document must be shown gt B Certificate license must be shown Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 49 71 gt C Certificate license must be shown gt D Intended for processing gt F Net price free border not cleared through customs must be equal to or higher than the m
57. nt Not in use today but can be introduced in the future when new member states join the Union 5 9 Series Admission compensation amount Not in use today but can be introduced in the future when new member states join the Union 5 10 Series J Countervailing duties 5 10 1 Measures type 690 TC Countervailing duty The amount of the countervailing duties is based on a comparison between the minimum prices and the import price of the goods This is expressed in the ADP Customs Tariff by conditions see section 6 3 1 2 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 40 71 5 11 Series K Reference price 5 11 1 Measures type 624 AREF Reference price Reference prices for fish earlier also for batches of grapes and wine The ADP Customs Tariff currently only contains information that there are reference prices for a certain goods code but no amounts Example the ADP Customs Tariff frozen eight armed octopus GOODS NOM ITEM ID 0307591000 MEAS TYP ID 624 GEO AREA ID 1011 DAT START 19990101 DAT END 19991231 REG ID R9827250 5 11 2 Measures type 630 DSF Price differences for base products Not used after 1995 06 30 Applied to certain products in chapters 17 21 5 12 Series L Further trade regulations Not used at this time 5 13 Series M Unit value 5 13 1 Measures type 488 VU Unit values Unit values for e
58. ological ethnographical or numismatical interest with a value equivalent to 50 000 EUR or more Export limitation gt 4015 Means of Transport older than 75 years with a value equivalent to 50 000 EUR or more Export limitation as well as gt 4029 Change No export permit restriction i e export permit not required Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 15 71 Additional code 3400 is also applicable to 9705 00 00 measures type 476 which denotes a pointer that documents in accordance with the Washington Convention can be applicable could apply to a stuffed specimen of some endangered animal species for example 5 4 Series C Applicable customs duty If there is more than one measure under this series only one must be used for example 143 if beneficial treatment for preferential quota has been claimed 103 if no preferential treatment has been claimed Conditions in accordance with the entry price system can occur to the measures in this series see section 6 3 5 4 1 Measures type 103 Applicable duty according to CN This customs duty rate is applicable when theimporter does not claim any form of beneficial treatment the conditions for a more beneficial duty rate are not fulfilled e g the quota is used up The choice of a more beneficial duty rate other than measures type 103 is based on a claim fro
59. ping or countervailing duties 5 5 1 Measures type 551 DUM P Preliminary anti dumping customs duty 5 5 2 Measures type 552 DUM D Final anti dumping customs duty 5 5 3 Measures type 553 COM P Preliminary countervailing duty 5 5 4 Measures type 554 COM D Final countervailing duty 5 5 5 Measures type 561 NTDUM Dumping message about introduction 5 5 6 Measures type 562 SPDUM Suspended dumping 5 5 7 Measures type 563 UNDUM Dumping conditions 5 5 8 Measures type 564 RGDUM Registering anti dumping 10 10 10 11 11 11 12 12 13 15 15 16 17 17 18 19 20 21 21 22 22 23 24 24 25 25 25 5 6 Series E Agricultural duties export subsidies and other fees in the agricultural Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 3 71 field 26 5 6 1 Import 26 5 6 2 Export 30 5 7 Series F Additional duties for flour and sugar content 33 5 7 1 Measures type 672 AD SZ Additional duty on sugar 33 5 7 2 Measures type 673 AD FM Additional duty on flour 38 5 8 Series G Monetary compensation amount 39 5 9 Series H Admission compensation amount 39 5 10 Series J Countervailing duties 39 5 10 1 Measures type 690 TC Countervailing duty 39 5 11 Series K Reference price 40 5 11 1 Measures type 624 AREF Reference price 40 5 11 2 Measures type 630 DSF Price differences for base products 40 5
60. r live animals other than horses donkeys and mules cattle and other bovine animals sheep and goats poultry namely chickens of the Gallus domesticus species ducks geese turkeys and guinea fowl domestic rabbits Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 66 71 pigeons Condition C001 means a requirement for a license C400 Document required in accordance with the Washington Convention Action code 04 Changeover to free circulation is not allowed Footnote CD017 In the printed version of TARIC the decree EU no 338 97 changed latest by decree EU no 938 97 is reproduced in Appendix 3 Washington Convention The printed version of TARIC mentioned above refers to the publication that is published by the Commission and not to the Swedish work customs tariff Additional code 3400 is not declared The requirement to show a document in accordance with the Washington Convention is applicable only when the animals other than those being imported are covered by this convention The Washington Convention as such does not refer to customs duties but to special plant and animal species sometimes from special countries The fact that there is no additional code 3400 for a certain CN Taric number cannot be seen as a total guarantee that documents in accordance with the Washington Convention are not required 6 3 2 3 Docu
61. ral field Surveillance in advance prior surveillance This measures type can be associated with conditions For example an export license issued by the Swedish Board of Agriculture must be shown Corresponds to measures type 465 SPX for export see section 5 3 1 1 5 3 2 1 Measures type 473 QX Export permit quantitative surveillance There are currently no measures of this type 5 3 2 3 Measures type 476 RX Export permit restriction This measures type is often associated with conditions The conditions can for example be associated with the Washington Convention endangered species of animals and plants and there can be a requirement for a CITES Certificate etc Measures also occur for goods that can be considered to be cultural objects and additional codes denote which regulations apply Corresponds to measures type 475 for import see section 5 3 1 3 An example for CN number 9705 00 00 Collections and collector s objects of zoological botanical mineralogical anatomical historical archaeological paleontological ethnographical or numismatical interest measures type 476 The additional codes 40 0 4015 are used here which mean that export limitations apply for various reasons e g 4014 Collections defined by the EU Court in decree 252 84 and specimens from zoological botanical mineral or anatomical collections defined by the EU Court in decree 252 84 that are of historical paleont
62. ree circulation restriction This measures type is often associated with conditions The conditions can for example be associated with the Washington Convention endangered species of animals and plants and there can be a requirement for a CITES Certificate etc Additional codes are sometimes used to denote whether or not a restriction is valid There is an example involving the Washington Convention in section 6 3 2 2 See also section Measures type 476 RX Export permit restriction 5 3 2 Export a If the conditions stated are fulfilled for one of these measures the next measure is then checked When all the conditions in this series have been fulfilled then one moves to the next series b If the conditions are not fulfilled for one of these measures the validation is stopped and the goods may not be exported Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 14 71 c Additional codes are sometimes used for export and import restrictions to declare whether or not a goods is covered by the restriction See sections 5 3 1 1 5 3 2 3 d The measures in this series are often associated with conditions For example a specific import document must be shown during customs clearance See section 6 3 for a more detailed description of the conditions 5 3 2 1 Measures type 467 SPX Export permit surveillance Occurs mostly in the agricultu
63. res series C Otherwise one uses the geographical area 1011 third country In this case 1011 is used and not XM Measures type 674 must have an additional code that is dependent on the percentage content of certain substances This can be obtained using the record types for the agricultural components These contain the information available in the printed tariff Part 3 Appendix 1 Flap 1 Additional codes for agricultural goods The ADP Customs Tariff for line and column headings has the following meanings MEURS TABL ROW HEAD NUMB MEURS HEAD DESC PLAN ID COL COD 01 0 010 Milk fat by weight 01 0 020 Milk proteins by weight 01 1 010 Starch glucose by weight 01 1 020 Saccharose invert sugar isoglucose by weight Currently 01 is the only value of MEURS_TABL_PLAN_ID that occurs ROW COL COD 0 2 Line 1 Column Assume that the above percentages are as follows they are not necessarily reasonable for the goods according to the goods code in the example Milk fat 1 2 96 Milk proteins 7 96 Starch glucose 10 96 Saccharose invert sugar isoglucose 25 96 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 28 71 By reading the record types for the percentages to the agricultural components one gets The following ranges for milk fat cover the percentage 1 2 ROW_ HE
64. s which can occur more than once The relationship between the parts that are included can be described logically with the following picture All the arrows can mean zero one or more occurrences Measures Measures contain common information CN Taric number geographic affiliation valid date Interval ordinance number etc Duty rates associated with the respective measures have a relationship in which a measure can have zero one or more duties Besides the actual duty rate this table contains the currency code unit and qualifier if any Duty rates that have no currency code and unit are stated as a percentage The duty rates can be conditional For a certain measure either all or none of the duty rates are dependent on the conditions Conditions associated with the respective measures have a relationship in which a measure can have zero one or more conditions associated with it Conditions can be of a type for which a certificate license is required or a certain fee must be levied depending on the imported value for example In this case these fees can be found again among the duty rates Footnotes associated with the respective measures have a relationship in which a measure can have zero one or more footnotes associated with it The footnote can contain additional rules e g which statute is applicable Sometimes the footnote contains a description in plain language of conditions associated with the measure
65. the field COD ID CERT REF och ACT COD is as follows If a certificate A014 Authentication certificate HANDI cannot be shown then the action code 07 The measure is not applicable 6 3 2 4 More than one document is required Sometimes more than one certificate is required Flint maize with a specific weight of at least 75 5 kg hl with a glassy type corn content of at least 92 percent by weight with a maximum flotation index of 26 and intended for processing GOODS NOM ITEM ID 1005900020 MEAS TYP ID 142 GEO AREA ID 1031 ADD COD TYP ID 2 ADD COD 553 DAT START 19990301 DAT END REG ID R9817060 DUTY_EXPR_ID 01 DUTY_AMO 088130 MON_UNIT_COD EUR MEAS_UNIT_COD TNE FOOTN_TYP_ID CD Swedish Customs Anders Larsson User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 2008 01 09 68 71 FOOTN_ID FOOTN_TYP_ID FOOTN_ID First condition COND_TYP_COD SEQ NUMB COND AMO ACT COD CERT TYP ID CERT REF Second condition COND TYP COD SEQ NUMB ACT COD CERT TYP ID CERT REF Third condition COND TYP COD SEQ NUMB ACT COD CERT TYP ID CERT REF Fourth condition COND TYP COD SEQ NUMB ACT COD CERT TYP ID CERT REF COND TYP COD ACT COD Certificate no L 349 Additional code 001 019 002 07 B C 07 L061 L019 2553 Certificate license must be shown Certificate license must be shown The measure is not applicable I
66. ty rate 69 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 5 71 1 INTRODUCTION The purpose of this document is to give subscribers to the ADP Customs Tariff a general description of how to interpret the data obtained This document deals with Record Type B which contains information about measures i e customs duties and other import and export regulations It will be described so that it is possible to draw up an introduction of automatic validation for the subscriber Regarding other Record Types the reader is referred to the document LAYOUT Only the types of measures that are currently in use are described in detail The document will be subject to a number of revisions However there is no guarantee that all new types of measures will be included in this document before they turn up in the ADP Customs Tariff 2 DELIMITATIONS The ADP Customs Tariff Type B contains the duties export and import restrictions etc that are transferred from the Commission to the Swedish Customs on a daily basis Purely national taxes and duties e g plant protection fees and alcohol tax have not been included in this description They can be found under Record Type O This type also includes EU duties that are not transferred from the Commission currently only additional amounts see section 5 19 The examples in this document are based on re
67. y rate or that do not control the duty rate Combination of license requirements and conditions according to the entry price system sour cherries from Bosnia Herzegovina or Croatia GOODS NOM ITEM ID 0809200500 MEAS TYP ID 142 GEO AREA ID 2037 DAT START 19990521 DAT END 19990531 REG ID R9828560 FOOTN TYP ID CD FOOTN ID 127 FOOTN TYP ID PB FOOTN ID 001 FOOTN TYP ID TM FOOTN ID 157 First condition COND TYP CODC SEQ NUMB 001 COND AMO ACT COD Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 70 71 CERT TYP ID L CERT REF 063 Second condition COND TYP CODC SEQ NUMB 002 ACT COD 07 CERT TYP ID CERT REF Third condition COND TYP CODC SEQ NUMB 001 COND AMO 150 50 COND MON UNIT EUR COND MEAS UNIT DTN ACT COD 01 CERT TYP ID CERT REF DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD MEAS UNIT COD Fourth condition Etc Certificate L063 Import License Board in decree EU no 2865 98 EUN no L 358 Footnote CD127 To enjoy this customs upper limit an import license must be shown that is issued in accordance with the conditions described in decree EU no 2865 98 EUN no L 358 page 41 PBOO1 Duty coupled to the entry price system 157 Within the framework of an upper limit which is decided by the Union every year and controlled by import licenses Conditions C001 and C002 are not applicable if the
68. ys so informative gt Duties that are associated with agricultural components and additional duties for flour and sugar content different additional codes for different percentages of contents of flour and sugar are dealt with in sections 5 6 1 5 7 1 and 5 7 2 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 47 71 gt Combined value and weight customs duty 2001 90 30 00 sweet corn processed The printed tariff 6 1 11 2 EUR 100 kg net eda ADP Customs Tariff DUTY EXPR ID 01 DUTY AMO 6 1 MON UNIT COD DUTY EXPR ID 04 DUTY AMO 11 20 MON UNIT COD EUR MEAS UNIT COD DTN MEAS UNIT QUAL COD E Preferential duty for Israel The printed tariff IL 0 11 2 EUR 100 kg net eda ADP Customs Tariff DUTY EXPR ID 01 DUTY AMO 0 MON UNIT COD DUTY EXPR ID 04 DUTY AMO 11 20 MON UNIT COD EUR MEAS UNIT COD DTN MEAS UNIT QUAL COD E Combination value volume weight 2009 90 30 00 certain batches of grapes The printed tariff 43 3 131 EUR 100 1 22 3 EUR 100 kg ADP Customs Tariff DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD DUTY_EXPR_ID DUTY_AMO MON_UNIT_COD MEAS_UNIT_COD DUTY_EXPR_ID DUTY_AMO 01 43 30 04 131 HLT 20 22 30 Swedish Customs User s Guide ta_anvbesk_internet_ENG1_v2 doc ADP Customs Tariff on the Internet 1 0 Anders Larsson 2008 01 09 48 71 MON_UNIT_COD EUR MEAS_UNIT_COD DTN gt Mi

USER'S GUIDE Interpretation of the ADP Customs Tariff

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