Import Tariffs: what they are and how they are calculated
Tariffs (also called customs duties) are taxes applied to imported products when they cross the customs border, in the case of Spain, when their origin is from a third country outside the European Union. Their purpose is twofold: to generate revenue for the State and to protect national industry from foreign competition.
In the European Union, tariffs are applied uniformly to all imports from third countries, following the Common Customs Tariff, although the practical application is then the responsibility of each member country.
How is the tariff to be paid calculated?
The calculation of the tariff is not a fixed percentage for all products. It depends on three key factors that must be declared in the DUA (Single Administrative Document):
The customs value (the tax base)
The tariff is calculated on the customs value of the goods, which is the value of the goods at the point of entry into the territory of the European Union. This value is not only the invoice price but also includes the cost of transport and insurance of the goods up to the EU border.
The tariff code (product classification)
Every product in the world has a unique numerical code that classifies it in a standardised way. This is the Harmonised System (HS) Code, which is complemented by specific codes for each country or trade bloc.
Harmonised System (HS):
An international 6-digit code that classifies products worldwide.
TARIC Code:
In the EU, the code is extended to 10 digits to include the specific taxes and duties of the Integrated Tariff of the European Communities (TARIC).
It is essential to classify your product correctly to know the applicable tariff, as an error can lead to penalties or paying more than due.
The origin of the goods
The country where the goods were manufactured or produced directly influences the tariff. If there is a preferential trade agreement between the EU and the country of origin (such as with Japan or South Korea), the tariff may be reduced or even zero. That is why documents such as EUR-1 or ATR are so important.
Types of tariffs
The two most common types of tariffs you may encounter are:
Ad Valorem Tariff
This is the most frequent. It is applied as a percentage of the customs value (e.g., a 5% tariff on a value of €10,000).
Specific Tariff
This is applied as a fixed amount per unit of measurement (e.g., €2 per kilogram of weight). It is often used for agricultural products or to protect sensitive industries.
Where to consult the applicable tariff?
The tariff applicable to any product can be consulted in the official EU database, TARIC (Integrated Tariff of the European Communities). This tool allows you to enter the 10-digit tariff code and the country of origin to find out the exact tariff, additional taxes, and applicable regulations.
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