NOMENCLATURE, CLASSIFICATION OF GOODS AND TARIC

Frequent questions with answers

MAY 2016


Contents

Question 1: Where can the information be obtained regarding the duties and other measures applied on import or export of goods? (1. 4. 2015) 3

Question 2: How is a correct TARIC code determined? (1. 4. 2015) 3

Question 3: How can tariff information be obtained concerning correct classification of goods in the Combined Nomenclature of the EU? (1. 4. 2015) 3

Question 4: What information is important for the classification of goods in the Combined Nomenclature of the EU? (1. 4. 2015) 4

Question 5: Where is the Combined Nomenclature of the EU published? (1. 4. 2015) 4


Question 1: Where can the information be obtained regarding the duties and other measures applied on import or export of goods? (1. 4. 2015)

Answer:

Information regarding the duties and other measures applied on import or export can be obtained in the module Import/Export of the TARIC browser concerning any type of goods which can be classified under an adequate code of the Combined Nomenclature of the EU and in the TARIC Nomenclature (under the 10-digit TARIC code).

Question 2: How is a correct TARIC code determined? (1. 4. 2015)

Answer:

The adequate 8-digit code of the Combined Nomenclature of the EU is determined on the basis of the goods’ technical and composition data and their purpose of use. Classification of goods is determined according to the general rules, special provisions and section and chapter notes provided in the combined nomenclature.

CN codes are further subdivided at the level of TARIC nomenclature (a 10-digit TARIC code). The exact TARIC code can be obtained in the module “Nomenclature” of TARIC browser .

Question 3: How can tariff information be obtained concerning correct classification of goods in the Combined Nomenclature of the EU? (1. 4. 2015)

Answer:

Pursuant to Article 14 of the Customs Code, the Financial Administration of the Republic of Slovenia supplies information concerning the classification of goods in the Combined Nomenclature.

In case an applicant would like to obtain binding tariff information (BTI) concerning correct classification of goods in the Combined Nomenclature as provided in Article 33 of the Customs Code, the application for binding tariff information must be made on a prescribed form and submitted to customs authorities.

Information regarding binding tariff information (application form and instructions on how to fill it out, submission of the application etc.) is available on the web site of the Financial Administration of the Republic of Slovenia. Binding tariff information is issued free of charge.

Question 4: What information is important for the classification of goods in the Combined Nomenclature of the EU? (1. 4. 2015)

Answer:

Classification of goods in the Combined Nomenclature of the EU is determined on the basis of their technical data, composition data and purpose of use and with due respect to general rules, special provisions, section and chapter notes provided in the Combined Nomenclature. The Explanatory Notes to the Harmonized System and the Explanatory Notes to the Combined Nomenclature are applied as a tool for the classification of goods. Furthermore, valid regulations on the classification of certain types of goods published by the Commission of the EU must be checked, as well as valid binding tariff information and judgements issued by the Court of Justice of the European Union.

Question 5: Where is the Combined Nomenclature of the EU published? (1. 4. 2015)

Answer:

The Combined Nomenclature of the EU is updated annually and is published in the Official Journal of the European Union no later than 31 October. It applies from 1 January of the following year. The Nomenclature is available also in electronic form on the EURLEX website. More information regarding the Combined Nomenclature is available on the website of the Financial Administration of the Republic of Slovenia.

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