Tariff Preference
Duties & taxesArt. 56, 64 – Regulation (EU) No 952/2013 (UCC)
PL: Preferencja taryfowa | DE: Zollpräferenz
Definition
A tariff preference is a reduced or zero duty rate available when importing goods from specific countries with which the EU maintains special trade relations. Tariff preferences can result from: bilateral or multilateral free trade agreements (FTAs) — e.g., EU-Korea, EU-Japan, EU-Canada (CETA), EU-UK (TCA), or unilateral EU preferences — the Generalised Scheme of Preferences (GSP) for developing countries, GSP+ for countries meeting additional criteria, EBA (Everything But Arms) for least developed countries.
To benefit from a tariff preference, the importer must: ensure the goods meet the rules of origin specified in the agreement, present proof of origin (EUR.1, invoice declaration, REX, statement on origin), and indicate the appropriate preferential rate in the customs declaration.
Tariff preferences can significantly reduce import costs — often to 0%. However, they require careful verification of rules of origin, as customs authorities actively control correct application.
To benefit from a tariff preference, the importer must: ensure the goods meet the rules of origin specified in the agreement, present proof of origin (EUR.1, invoice declaration, REX, statement on origin), and indicate the appropriate preferential rate in the customs declaration.
Tariff preferences can significantly reduce import costs — often to 0%. However, they require careful verification of rules of origin, as customs authorities actively control correct application.