Tariffs (attention p36 non incluse)

Question 1

What is “Excise” ?

Answer 1

Accises

Excise duty = droit d’accise

Question 2

According to which criteria goods are classified ?

Answer 2

Technical property
Materials
Main use
Etc

Question 3

What does tariff determines ?

Answer 3

the customs duty rate
the rate of national taxes and special taxes
the rules related to origin
the eventual application of tariff quotas, prohibitions, standards
enventual sanitary or phytosanitary controls
final destination control
eventual export and production refunds

Question 4

What’s the Harmonized system ?

Answer 4

An international codification system developed by the World Customs Organization (1988)

Question 5

What the HS constitute ?

Answer 5

An universal economic language ans code for goods

enable comparison of the trade flows

Question 6

What includes the combined nomenclature (CN) ?

Answer 6

Preliminary provisions (general rules for classification)
Description of the goods
Additionnal section/chapter notes and footnotes relating to CN subdivisions
Conventional duty rates
Supplementary units
A set of tariff-related annexes and a special coding system

Question 7

What does the Combined Nomenclature ?

Answer 7

Determines the customs duties by import into the EU

Enable the external trade statistics

Question 8

What is TARIC ?

Answer 8

Intergrated Tariff of the EU

A 10 digit nomenclature comprised of the CN + 2 numerical digits

Question 9

The HS is organized into :

Answer 9

21 Sections
97 Chapters
XX (a lot) of Heading
Over 5000 commodity groups (sub-heading/positions)

Question 10

In case of doubt, what are the classification Tools you can use ? (3)

Answer 10

The biding tariff information (BTI)
The classification régulations of the European Commission and the classification opinions of the WTO
The judgments of the court of justice of the european union

Question 11

Method of classiffication ? (2 steps)

Answer 11

Gathering of information

Analysis

Question 12

Example of classification Tools ?

Answer 12

Nomenclature structure
General interpretation of rules
Section and chapter notes
Explanatory notes
BTI (biding tariff information)
Classification opinons or regulations

Question 13

What’s GIR ?

Answer 13

General Interpretation Rules (of the harmonized system)
They ensure an uniform legal interpretation.
Those rules apply in hierarchic order