Code combination Tariff regimes to be applied (Article 20(3)(c)-(f) of the Community Customs Code)

1XX Erga Omnes

100 Erga Omnes third country duty rates (normal duty rates according to Article 20 (3) c) of the CCC) In these cases, a preferential Customs duty is not requested or does not exist.

110 Erga Omnes autonomous tariff suspension Temporary suspensions from the autonomous Customs duties are granted for certain goods of the agricultural, chemical, aeronautical and microelectronic sector. Most of them are contained in annual regulations. Others are shown as footnotes to certain CN codes and are applicable for an indefinite period. The normal duty rates can be suspended either totally (e.g. chapter 27) or partially (e.g. 2905 44, 3201 20 00, 3824 60 etc).

115 Erga Omnes autonomous tariff suspensions subject to an end-use Certain suspensions of code 110 are only granted if the goods obtain a specific destination, an ‘end-use’ pursuant to Article 82 of the CCC.

118 Erga Omnes autonomous tariff suspensions wit h certificate confirming the special nature of the product Currently, this case does not exist in the TARIC.

119 Erga Omnes autonomous tariff suspensions subject to an ‘airworthiness certificate’ These suspensions are only granted if an airworthiness certificate has been presented.

120 Non preferential tariff quotas Includes WTO and autonomous tariff quotas, Erga Omnes and origin related.

123 Non preferential tariff quotas subject to and end use authorisation Certain tariff quotas of code 120 are only granted if the goods obtain a specific destination, an ‘end-use’ pursuant to Article 82 of the CCC.

125 Non preferential tariff quotas subject to a special certificate These must be other documents than origin certificates, e.g. pedigree certificates, handicraft, handlooms certificates ..

128 Erga Omnes tariff quotas following outward processing

140 Special end use resulting from Common Customs Tariff Application of the third country duty rates under the obligation of presentation of an end use authorisation.

150 Admission to CN codes subject to special certificates Most of these cases and the relevant certificates are mentioned the Combined Nomenclature (see preliminary provisions). Others are mentioned as footnotes to the relevant CN codes, e.g. 0202 30 50.

2XX Generalised System of Preferences (GSP)

200 GSP duty rate without conditions or limits No other condition than the presentation of a certificate of origin Form A has to be fulfilled. Compliance with the social and environmental clauses may also be certified on Form A for additional duty reductions. (This code also covers cases where graduated countries still benefit from duty reductions from the CCT.) (for example, Moldova)

218 GSP suspensions with certificate confirming the special nature of the product Currently not applicable

220 GSP tariff quotas.

223 GSP tariff quota subject to an end use Benefit of the GSP tariff quota requires the presentation of an end use authorisation

225 GSP tariff quotas subject to a special certificate

240 GSP preferential duty rates subject to an end use Benefit of a GSP preference requires the presentation of an end use authorisation

250 Admission to CN codes with special GSP rates subject to a special certificate Currently not applicable.

3XX Preferential agreements (including Customs Unions)

300 Preferential duty rate without conditions or limits (including ceilings) Application of the preferential duty rates under the relevant agreement.

310 Preferential agreements: tariff suspensions

315 Preferential suspension subject to an end use Benefit of a preferential suspension requires the presentation of an end use authorisation.

318 Preferential suspensions with certificate confirming the special nature of the product Currently not applicable

320 Preferential tariff quotas The preferential duty rates are only applicable within the limits of quotas. They can be managed on a ‘first come — first served’- basis or by licences.

323 Preferential tariff quotas subject to an end use Certain quotas of code 320 only apply if the goods obtain a specific destination, an ‘end-use’ pursuant to Article 82 of the CCC.

325 Preferential tariff quotas subject to a special certificate

340 preferential duty rates subject to an end use Benefit of the preference requires the presentation of an end use authorisation.

350 Admission to CN codes with special preferential rates subject to a special certificate Currently, this case does not exist.

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