PL: Cło dodatkowe | DE: Zusatzzoll
Definition
An additional duty is a customs charge levied above the standard tariff rate (MFN) on specific goods or from specific countries. Additional duties may be safeguard, anti-dumping, countervailing, or retaliatory in nature. In TARIC, additional duties are assigned to additional TARIC codes for automatic calculation during clearance.
Examples include additional duties on steel and aluminium imports (safeguard measures), retaliatory duties in WTO trade disputes, countervailing duties on subsidised Chinese goods, and seasonal entry price duties on fruit and vegetables. Additional duties are cumulative with the basic MFN rate.
Examples include additional duties on steel and aluminium imports (safeguard measures), retaliatory duties in WTO trade disputes, countervailing duties on subsidised Chinese goods, and seasonal entry price duties on fruit and vegetables. Additional duties are cumulative with the basic MFN rate.