What is the Common Customs Tariff?

Since the completion of the internal market, goods can circulate freely between Member
States. The 'Common Customs Tariff' (CCT) therefore applies to the import of goods across
the external borders of the EU.

The tariff is common to all EU members, but the rates of duty differ from one kind of import
to another depending on what they are and where they come from. The rates depend on the
economic sensitivity of products.

The tariff is therefore the name given to the combination of the nomenclature (or
classification of goods) and the duty rates which apply to each class of goods. In addition the
tariff contains all other Community legislation that has an effect on the level of customs duty
payable on a particular import, for example country of origin.

The tariff is a concept, a collection of laws as opposed to a single codified law in itself. There
is however a kind of working tariff, called TARIC, which is not actually a piece of legislation.

Through the tariff, the Community applies the principle that domestic producers should be
able to compete fairly and equally on the internal market with manufacturers exporting from
other countries

Customs co-operation programmes

What is Customs
2007 ?

Introduction
Protection of Community interests
Trade facilitation
Equivalent results and infrastructure
Enlargement

Introduction to the
Customs 2007 programme
Customs 2007 runs from 1 January 2003 to 31
December 2007 and will provide a legal and financial
base for
 electronic information exchange systems between
national administrations,
training seminars for customs officials and experts,
the exchanges of officials between national
administrations and
the basis for an electronic system which will allow
business to move towards a paperless customs
environment.

Candidate countries for accession to the European

Union (EU) are participating in the programme, so as
to help both them and Member States prepare for
enlargement. The cost of the programme will be
shared between the European Community (EC) and
the participating countries and, for the EC over the
five years, will be &euro133 million. The budget will
be increased on enlargement of the European Union
to cover the needs of the new Member States.

Customs 2007 is designed to help to facilitate trade

and to combat fraud so as to safeguard the financial
and security interests of the Community and its
citizens. A new factor which is becoming increasingly
important is taking into account the changing role of
customs with regard to new policies such as health
and environmental protection. A particular focus of
Customs 2007 will be helping Candidate countries
prepare their systems to respond to open market
conditions and to implement customs controls on
behalf of the EU at the new external frontier.

Customs 2007 will use a range of tools such as the

development and maintenance of the Community
component of IT systems, exchanges of officials,
seminars, workshops and project groups to achieve
its objectives. It will continue existing activities,
including the development of the common training
programme and will provide technical assistance to
the applicant countries and to third-country
administrations.

Protection of Community
 interests
Customs have an important role to play to combat
fraud and criminal activities. This requires specialist
investigators, sound legislation and effective tools.
From an EU point of view, the protection of Community
interests also requires good co-operation and
mechanisms for the exchange of information. The
programme can contribute to these objectives

by identifying specific areas of difficulty in the

legislation and the control mechanisms,
by exploring solutions to these difficulties and
by improving the co-operation between customs
administrations and between them and other
authorities. In doing so, the aim is for equivalent
high level quality control at every point of the
customs territory.

Trade facilitation
The EU has to be a strong economic and trade partner
in the world economy. Customs have an important role
to play to ensure the competitiveness of the European
trade environment. The programme contributes to this
broad objective by minimising the burden placed on
trade in relation to customs legislation and procedures.
In doing so, there should be a balance between trade
facilitation and the protection of the EU against illicit
traffic.

Equivalent results and infrastructure

Customs in the Community operate under a common
legal framework based on common application
provisions and a common customs tariff. Whilst the
legal framework is well established, its implementation
currently depends on individual national administrations
with differing national responsibilities who are called
upon to act as if they were one when applying
Community customs law. This programme will continue
the work of Customs 2002 with a view to promoting the
equivalent operational capacity of customs
 administrations.

Enlargement
The prospect of enlargement with new Member States
having to execute the same extensive range of tasks,
merely serves to emphasise the importance of ensuring
not only that customs work effectively in today's
Community but that they also prepare for their
colleagues to act effectively in an enlarged community.
This programme should aim to help candidate countries

to improve their ability to perform customs tasks

before and after enlargement,
by increasing their understanding and use of
community customs legislation and procedures and
gaining experience from more experienced customs
administrations.

Information on customs 2002 are available here.