PL: Kontyngent taryfowy | DE: Zollkontingent
Definition
A tariff quota is an EU trade policy mechanism that allows import of a specified quantity or value of goods from third countries at reduced or zero duty rates. Once the quota is exhausted (i.e., the established import limit is reached), further imports of the same goods are subject to the standard duty rate (usually MFN).
Tariff quotas in the EU are managed by the European Commission and may result from: free trade agreements (preferential quotas), unilateral EU decisions (autonomous quotas — e.g., for raw materials not available in the EU), or WTO commitments. Quotas are allocated on a 'first come, first served' basis or through import licences.
Information on tariff quota availability is published in the TARIC database and in daily European Commission communications. The importer must indicate the relevant quota number in the customs declaration to benefit from the reduced rate.
Tariff quotas in the EU are managed by the European Commission and may result from: free trade agreements (preferential quotas), unilateral EU decisions (autonomous quotas — e.g., for raw materials not available in the EU), or WTO commitments. Quotas are allocated on a 'first come, first served' basis or through import licences.
Information on tariff quota availability is published in the TARIC database and in daily European Commission communications. The importer must indicate the relevant quota number in the customs declaration to benefit from the reduced rate.