TARIC is the name of the uniform customs tariff of the European Union and an electronic customs tariff database set up for this purpose. The abbreviation stands for “ Tarif Intégré des Communautés Européennes ” – Integrated Tariff of the European Communities.
Within the framework of TARIC, customs duties are defined and trade policy measures are determined. TARIC is based on customs tariff numbers based on the so-called Harmonized System and the Combined Nomenclature. The latter is a ten-digit number that includes the first eight digits of the customs tariff number and two additional digits for EU customs policy measures.
The TARIC database contains all EU measures related to EU tariffs, as well as the European Union’s trade and agricultural policies. The database is intended to ensure the greatest possible transparency of all EU regulations to be observed when exporting and importing and to support uniform application. It is also used for statistical purposes.
The TARIC database provides, among other things, up-to-date:
- all EU tariff measures (duty rates, tariff preferences, tariff quotas, etc.);
- agricultural policy measures;
- trade policy measures (anti-dumping and countervailing duties);
- Export and Import Prohibitions or Restrictions
The TARIC database also includes the goods nomenclature, additional codes and other EU codes that are relevant in connection with import and export transactions relevant to customs law. In this sense, it can be used as an information system to determine the EU regulations and duties to be observed before the actual customs clearance. The information relates only to EU-wide measures, but not to national measures. The database is publicly accessible and available free of charge.
As an alternative, German users can use the national information system EZT-online (EZT = Electronic Customs Tariff). https://auskunft.ezt-online.de/ezto/Modus.do#ziel
The German import sales tax rates, excise duties as well as prohibitions and restrictions are also taken into account here. For this purpose, an eleven-digit code is used, which extends the TARIC code with an additional code to identify national measures.