B-2-2- The customs duties


The collection of customs duties has two objectives. The first is to limit the import of certain products and the second is to allow the collection of the duties and taxes, which is significant in terms of revenue. Customs duties have always been under discussion, and for a long period of time subject to negotiation during successive rounds of the GATT and now the WTO (World Trade Organization).

Customs duties are dependent on three factors: origin of the goods, tariff classification and customs value.

The payment of the customs duties and taxes must be fulfilled either in cash or with a duty deferment.

Payment of customs duties can be avoided in Free Trade zones.

2-2-1- The origin of the goods

Origin refers to the country the goods come from. Origin allows for the determination of applicable customs regulations. This regulation, in turn, determines the duties and taxes. The customs has therefore implemented rules. There should be no confusion between the origin, the country where the products are manufactured, and the provenance, the country where the products are exported from.

2-2-2- Tariff classification

Tariff classification refers to the Customs tariff that has been assigned to the product (description of the product and a code of 12 digits + 1 letter). These goods are identified by a code, the TARIC code (Integrated Tariff of the European Communities), derived from the Harmonised System. It will help define the rate of the customs duty.

2-2-3- The value of a product

The DV1 customs value is an ad valorem amount established by the community regulation 1224/80. The first objective of the Customs value is to determine the value of the goods in order to determine the applicable charge.