Customs duties: the import tariffs set by code and origin

A customs duty is a charge imposed on goods when they are imported (and, more rarely, exported). In the EU it is set by the Common Customs Tariff, and it is one of the first things a commodity code decides. Two goods can look alike and carry very different duties, because the duty follows the code, not the product name.

Two things set the rate: the code and the origin

The rate depends on the classification and on where the goods come from. The same code carries more than one rate:

• the third-country rate - the standard rate, applied to most origins; and
• a preferential rate - a reduced or zero rate for goods that qualify under a trade agreement or the Generalised Scheme of Preferences.

So the duty question is never only 'what is it', but 'what is it, and where is it from'.

How the duty is calculated

The duty is worked out in one of a few ways:

• ad valorem - a percentage of the customs value of the goods;
• specific - a fixed amount per unit of quantity, such as per tonne or per litre; and
• compound - a combination of the two.

Getting the customs value and the origin right therefore matters as much as the code.

The extra duties on top

The base duty is only the first layer. On the same code, additional duties can apply:

• anti-dumping duties, on goods sold for export below their normal value;
• countervailing (anti-subsidy) duties, on goods that benefit from foreign subsidies;
• safeguard measures, where a surge in imports harms a domestic industry; and
• rebalancing (retaliatory) duties, adopted in response to another country's measures.

These apply on top of the base rate, and they turn on the origin. TARIC, the EU's integrated tariff, is where all of these are shown together against the 10-digit code.

Why this matters now

Tariffs are a policy instrument, and in recent years they have changed fast - which is why the live position matters more than what you knew a few months ago. For example, the United States introduced several new tariffs at once:

• Section 232 duties on steel, aluminium and their derivatives;
• additional duties on cars and car parts; and
• broad 'reciprocal' tariffs on most imports.

The EU first responded with commercial rebalancing measures - Regulation (EU) 2025/1564, additional duties of 4.4% to 30% on a long list of US-origin goods. After the EU-US political agreement of July 2025, those measures were suspended, and the suspension has since been extended with no end date (Regulation (EU) 2026/1893), so no rebalancing duty is currently charged. In the other direction, the EU adjusted its duties for US goods under the trade framework - Regulation (EU) 2026/1455 - granting preferential rates on selected products. The rates adopted on paper and the rates actually in force at a given moment are not always the same. TARIC is where you see which measures are live today, and Smart Taric AI reads it for you.

Use case

Take US-origin motorcycles - the large-engine machines (cylinder capacity over 800 cm³) under CN 8711 50. Ask Smart Taric AI what applies on import into the EU, and against that code it shows:

• a third-country (erga omnes) duty of 6% - the standard rate for most origins;
• and for US origin, a 0% tariff preference from 1 July 2026, under the EU-US framework in Regulation (EU) 2026/1455.

Two points a trader has to hold together. First, the 25% rebalancing duty the EU adopted on these machines (Regulation (EU) 2025/1564) does not apply - it is suspended with no end date, though it stays on the statute book and could be reactivated. Second, the 0% preference is not automatic: for US-origin goods, the adjusted duties apply only with proof of origin as well as direct transport (Article 59a of the UCC Implementing Act), so the paperwork has to support the claim. TARIC also shows the non-tariff measures on the code - here, import controls on fluorinated greenhouse gases and on waste - so duties and restrictions sit in one place.

The lesson is the one the whole entry turns on: a duty you quoted a few months ago can be wrong today, so always check the live position. Try Smart Taric AI.