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<p>The EU Common External Tariff applies to all EU members.</p><p>The Tariff is the
name given to the combination of the nomenclature (or classification of goods) and
the duty rates which apply to each category of goods. The duty rates differ from one
kind of good to another depending on what they are and where they come from. The rates
also depend on the economic sensitivity of the goods.</p><p> </p><p>The EU uses the
World Customs Organisation’s Harmonised Commodity Description and Coding System (HS)
as the basis for the Tariff. The HS comprises approximately 5,300 article/product
descriptions that appear as headings and subheadings, arranged in 99 chapters, grouped
in 21 sections.</p><p> </p><p>The EU Tariff contains the goods classification table
which covers all categories of goods and the conventional import duty rates. The table
is voluminous. It lists around 9500 classification codes. Food materials and products
are found in Chapters 1 to 24. The type of product, the ingredients list or materials
used to make it, the recipe and even the production method can affect the classification
of a good.</p><p> </p><p>The EU Tariff is available to view on the EU Europa website.
To get the full picture, the EU’s tariff database (TARIC) is also available to view
and contains all the tariff preference and trade measures.</p><p> </p><p>In the event
of the UK leaving the EU without a deal the UK Trade Tariff, detailing the goods classification
codes and duty rates for UK imports will be available, as now, on GOV.UK. Importers
of goods into the UK will no longer use EU Tariff information published by the EU.</p>
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