Customs Tariff
Tariff classificationArt. 56 – Regulation (EU) No 952/2013 (UCC); Council Regulation (EEC) No 2658/87
PL: Taryfa celna | DE: Zolltarif
Definition
A customs tariff is a systematized list of goods divided according to the Combined Nomenclature (CN), with conventional duty rates (MFN) and other tariff and non-tariff measures assigned to each code. The European Union applies the Common Customs Tariff (CCT), which is uniform across all Member States.
The Common Customs Tariff includes: the Combined Nomenclature (CN codes), conventional duty rates (MFN), preferential rates from trade agreements, autonomous duties, duty suspensions, tariff quotas, and supplementary units of measurement. The tariff is published annually as a Commission Implementing Regulation and is available in the TARIC database.
In Poland, the customs tariff is available in the ISZTAR system (Integrated Customs Tariff Information System) maintained by the Ministry of Finance and on the Celna24.pl platform, which provides an interactive tariff browser with AI search. Proper use of the customs tariff requires knowledge of tariff classification principles and the GIR rules.
The Common Customs Tariff includes: the Combined Nomenclature (CN codes), conventional duty rates (MFN), preferential rates from trade agreements, autonomous duties, duty suspensions, tariff quotas, and supplementary units of measurement. The tariff is published annually as a Commission Implementing Regulation and is available in the TARIC database.
In Poland, the customs tariff is available in the ISZTAR system (Integrated Customs Tariff Information System) maintained by the Ministry of Finance and on the Celna24.pl platform, which provides an interactive tariff browser with AI search. Proper use of the customs tariff requires knowledge of tariff classification principles and the GIR rules.