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311, 2022

EU Tariff Quota

Tariff quotas are limited amounts of specific goods that you can import during specified periods at reduced or zero rates as opposed to paying normal customs duties. Some examples are steel & chicken products.

The amount that you can import can be expressed in units of quantity, value, volume or weight.

The periods of validity may vary, for example, yearly, monthly and quarterly. To benefit from a tariff quota, you must claim the quota on your customs declaration for release for free circulation.

The acceptance date of the customs declaration must fall within the validity period of that quota.

It is also possible to include a claim for a tariff quota on a pre-lodged import declaration.

Most European Union (EU) tariff quotas are managed according to the “first-come first-served” principle. Such quotas are managed in chronological order of dates of acceptance of the customs declaration for release for free circulation.

There are a number of specific EU tariff quotas available for certain agricultural products that do not operate under the “first-come first-served” management system.

These quotas are managed and controlled by a licence arrangement through the Department of Agriculture, Food and the Marine (DAFM).

You can check the TARIC database to determine if a quota can be claimed on import of your goods. Quota order numbers are provided on TARIC for relevant product classification HS codes and country of origin.

You can check the Tariff Quota Consultation Database for details on the balance of quota available using the order number. If a particular quota is shown as critical, you will need to provide security for the full non-quota rate of duty.

If a quota is critical if there is a possibility the balance will run out relatively quickly. At no stage can a guarantee be given that a claim will be successful.


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1310, 2022

Tariff Classification

The term ‘tariff classification of goods’ is defined in Article 57 of the Union Customs Code (UCC). It means determining the subheadings or further subdivisions of the Combined Nomenclature (CN) under which the goods will be classified.

If you import or export goods into or out of the European Union (EU), you must classify those goods for customs purposes. Every product has a specific code. This classification code determines the amount of Customs Duty you will pay on imported goods.

You can use TARIC to classify your goods to the appropriate code that you will need to import or export your goods.  

You will also be able to view the following material in TARIC:

– suspension of duties
– tariff quotas
– tariff preferences
– anti-dumping measures.

Each product has a particular eight-digit classification code in the 2022 combined nomenclature. This also sets out the general rules for classifying goods to an eight-digit level. The combined nomenclature is updated annually.

If your goods are misclassified it will lead to possibile penalities by Irish Revenue & Customs as the incorrect classification may have resulted in an underpayment of EU Customs Duty.

Beagans Limited will always check your goods classification before processing any customs entry on your companies behalf to ensure your entries are fully compliant with the UCC.


All services provided by Beagans Limited can be found here!

Contact Details: