Frequently asked questions:
- Import duties in the EU

Action:
the EIC answers to all questions about import duties, excise duties and VAT rules in the EU

Information source:
TARIC - database of the European Commission
http://europa.eu.int/comm/taxation_customs/common/databases/taric/index_en.htm

How to find info?
Example:
- what is the customs code for wooden kitchen furniture?
- What is the import duty to be paid for imports in the EU for such goods produced in Vietnam?

Steps to be followed:
Step 1: login to the website of the European Commission’s Directorate General Taxation and Customs Union (see above)
Step 2: click on “TARIC”
Step 3: Search the relevant customs code via one of the following two ways, namely
- by searching the customs code (= Taric code) from the hierarchical list or
- by searching the customs code (= Taric code) via a description of the product

Possibility 1:
- click on “Taric code” and search the relevant customs code for wooden kitchen furniture
- click on “browse” in order to arrive at the Taric table of Contents
- select “Sextion XX Miscellaneous manufactured articles”
- select “Chapter 94 Furniture …”
- select “9403 Other furniture and parts thereof”
- select “9403 40 Wooden furniture of a kind used in the kitchen”
- select “9403 40 10 Fitted kitchen units”
- select “ 9403 40 10 90 Other

Possibility 2:
- click on “Taric description”
- Two possible ways to find customs code 9403 40 10 90 are
- type “kitchen”
- type “furniture”
- If you type “kitchen”, you:
- select “9403” from the displayed list
- select “9403 40”
- select “9403 40 10”
- select “9403 40 10 90”

Step 4:
Select “ Federal Republic of Yugoslavia – YU(094)” in order to complete the box “Counry of origin/destination”
Here, you finally find the appropriate import duty rate and comments.