GOODS regulations brief

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Des entrepreneurs au service des entrepreneurs

Aluminium profiles [to produce doors, windows, handrails, solar panels, angles, flats etc] Aluminium windows, doors, louvres Mattress support Mattresses: of cellular rubber or plastics, whether or not covered Other articles of bedding, furnishings such as pillows, cushions, mattress covers etc.

7.5%

7.5%

7.5%

7.5%

3.7%

3.7%

3.7%

3.7%

3.7%

3.7%

Sources: Taxation and Customs Union databases: TARIC consultation Caption:  EA - élément agricole: stands for "agricultural component", which is a type of additional duty.  ADFM - droit additionnel sur la farine : stands for "additional duty on flour contents".  ADSZ - droit additionnel sur le sucre : "additional duty on sugar contents"  The digit between round brackets: (1), is the reduction indicator, explained below. Example (to adapt to the case at hand) : On June 01, 2006, for goods code 1905 90 45 "Biscuits", the duties are the following: - Third country duty: 9 % + EA(1) MAX 20.7 % +ADFM(1) - Tariff preference for Israel: 0 % + EA(1) MAX 20.7 % +ADFM(1) - Preferential quota for Israel: 0 % + EAR(1) MAX 20.7 % +ADFMR(1) The third country duty rate should be read as such: (9% + EA), limited to a maximum of (20.7% + ADFM) To compute the complete rate of duty, it is necessary to determine the agricultural component and the additional duty on flour contents. To this end, the composition of the product in Milk fat, Milk proteins Starch/Glucose Sucrose/Invert sugar/Isoglucose must be known by the declarant. The values of EA and ADFM are determined by a given ingredient composition. This composition of ingredients matches a 4 digit additional code that must be declared at customs. TARIC Consultation : http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en To determine the additional code to declare, click on the "Additional duties" button in the "duty rates" page. This opens a window where the composition of the goods must be entered (percentage of milk fat, milk proteins, starch...) with dropdown lists. Once the composition is entered, click on the equal sign (=) to display the extra duties applicable and the additional code to declare. Only the last 3 digits of the additional code are displayed/entered since the additional code always starts with "7". If the additional code is already known, the last 3 digits can be entered in the field labelled "or enter your additional code" For the example, "210" was entered in that field. The additional code to declare in customs is then 7210. The additional duties displayed are always in Euros per 100 Kg. The first information is: EA, ADFM, ADSZ. These are the full (i.e. non reduced) additional Reference: CAYRIBE - ExporTT – Market Survey French Caribbean - Regulation_01_B CAYRIBE SARL Société à responsabilité limitée au capital de 60.000 Euros R.C.S. Pointe-à-Pitre 531 976 215 Siège social: 127, rue Nobel – ZI Jarry – 97122 Baie-Mahault CAYRIBE ® - Reproduction interdite - V1.1

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