PL: Cło sezonowe | DE: Saisonzoll
Definition
A seasonal duty is a tariff rate that varies by time of year (campaign period). The EU applies seasonal duties mainly to fruit and vegetable imports (tomatoes, cucumbers, grapes, apples, oranges) under the entry price system. During EU harvest season, tariff rates are higher to protect EU producers, while off-season rates are lower to ensure market availability.
Under the entry price system, if the import price falls below a specified threshold (entry price), an additional duty (equivalent tariff) is levied. Entry prices and their application periods are defined in the EU tariff (TARIC).
Under the entry price system, if the import price falls below a specified threshold (entry price), an additional duty (equivalent tariff) is levied. Entry prices and their application periods are defined in the EU tariff (TARIC).