Import tariffs
The European Union (EU applies) a common external tariff to goods imported from non-EU countries. There are specific import tariffs on goods imported into the European Union (EU) according to HS Code and product description. Quotas and other regulations are listed according to order number within the description of the import tariff.
Quotas
Customs duties vary widely and are applied ad valorem (per cent), based on the product description and to a specific Harmonised Systems Tariff Code (HS Code). For each HS Code, the EU determines the amount of a quota allowed for imports into the Union on a country-by-country basis. The quotas related to General Agreement on Tariffs and Trade (GATT) countries are established on a first-come first-serve basis and are announced for a determined period of time.
Quotas apply to CAP agricultural products from Australia, including beef, sheep meat, buffalo, goat meat and cheese. Be aware that if products are made by an Australian company in a factory in Asia (ie. clothes being made in Taiwan or Indonesia), and then sent to the EU from Australia they are usually considered as non-Australian products, and therefore subject to relevant country quotas.
Value Added Tax (VAT)
Both imports and domestically produced goods are subject to a VAT, which is based on the cost, insurance and freight (CIF) value of goods plus duty. VAT rates vary depending on the products concerned. Many countries have a number of VAT rates, and the following rates are the maximums applied by the individual EU countries:
- Austria – 20 per cent
- Belgium – 21 per cent
- Denmark – 25 per cent
- Finland – 22 per cent
- France – 19.6 per cent
- Germany – 16 per cent
- Greece – 19 per cent
- Ireland – 21 per cent
- Italy – 20 per cent
- Luxembourg – 15 per cent
- Netherlands – 19 per cent
- Portugal – 21 per cent
- Spain – 16 per cent
- Sweden – 25 per cent
- United Kingdom – 17.5 per cent
Commercial Shipments
The following documents should be supplied for commercial shipments to European Union countries, irrespective of value or means of transport:
- Commercial invoice
- Bill of lading
- Certificate of origin – when requested by the importer or required for certain goods
- Packing list – is compulsory if the shipment contains more than one package and if the contents of each package are not shown in the commercial invoice. In all circumstances a packing list facilitates clearance. All discounts must be clearly shown.
The following should also be included if relevant:
- Shipper's export declaration
- Import license
- Insurance certificate
- Pro-forma invoice
- Phytosanitary certificates (plants)
- Sanitary certificates (animal products)
Commercial Invoicing
A minimum of two copies of the invoice are required and must include the following information:
- a full description of the goods
- its country of origin
- the tariff heading
- import list number
- Value Added tax and wholesale tax registration numbers (where applicable)
- terms of sale
- all details necessary to establish the full cost, insurance and freight (CIF) price
If the goods are of a differe nt tariff or import classification, the value for each type must be shown. Where the cost of any of these items is not covered by the individual invoiced prices, a statement to this effect must appear on the invoice and must indicate whether payment is to be made and, if so, in what currency.
Invoices for textile piece goods must state clearly the percentage composition by weight of the yarn or yarns of which the different materials are made, details of the method of manufacture (woven, knitted, braided, etc.), the width of the material and its weight. Goods consigned cost, insurance and freight (CIF) (Incoterms 1990) must be certified as follows and signed: ‘We certify that this is the original invoice (or a true copy of the invoice furnished to the consignee) and the value shown herein includes all charges, including cost of carriage and freight to the port of entry, receptacles, packing and insurance. No other invoice has been or will be furnished for any portion of such cost.’
Documentation
1. Single Administrative Document (SAD) is the official model for written declarations to customs, but other forms may be used for this purpose where allowed. Goods brought into the customs territory of the Community are subject to customs supervision from the time of their entry until customs formalities are completed. The SAD is used as an export, import or transit declaration for any consignment moving within the EU and contains the necessary information standardised and expressed in EU codes. It is also used for shipments between the EU and European Free Trade Association (EFTA) countries. The SAD can be used for automatic data processing, eg. through the Belgian SADBEL system, to which any firm or customs broker can be linked. The declaration can be made via computer, directly to Customs.
2. A summary declaration is lodged once the goods have been presented to customs. The customs authorities may, however, allow a period for lodging the declaration that cannot extend beyond the first working day following the day on which the goods are presented to customs. The summary declaration can be made on a form corresponding to the model prescribed by the customs authorities. However, the customs authorities may permit the use, as a summary declaration, of any commercial or official document containing the particulars necessary for identification of the goods. The summary declaration may also be in computerised form.
3. Phytosanitary certificates must accompany shipments of plants including cut flowers, rooted plants, trees and shrubs, and plant products like hay, straw and peat moss litter used as packing materials, and can be obtained from. Sanitary certificates must accompany shipments of commodities composed of animal products or by-products. A certificate must be issued by the competent authority of the exporting country regardless of whether the product is for human consumption/pharmaceutical use or strictly for non-human use (eg. veterinary biologicals, animal feeds, fertilisers, research). Many of these certificates are uniform throughout the EU but the harmonisation process has not been finalised yet. During this transition period, certain Member state import requirements continue to apply.
Food products of animal origin, including fish and honey, must be produced in a EU approved establishment. AQIS or the Department of Agriculture, Fisheries and Forestry Australia (AFFA) will carry out the inspection and approval process. The establishment number must be quoted on the health certificate. A health certificate must accompany food products from Australia. We recommend that meat exporters get more in depth advice from Meat and Livestock Australia (MLA).
4. CE (European Community) Mark - The goal of the EU’s standardisation program under the ‘new approach' is to streamline technical harmonisation and the development of standards for certain product groups, including:
- machinery
- toys
- construction products
- electromagnetic compatibility
- personal protection equipment
- non-automatic weighing machines
- medical devices
- gas appliances
- hot water boilers
- telecommunication terminal equipment
Directives cover essential safety or other performance requirements in the general public interest. Three regional European standards organisations are mandated by the Commission to develop technical standards that are consistent with the essential health and safety requirements of EU directives. These are:
Products that meet the essential technical standards outlined by CEN, CENELEC and ETSI are presumed to conform to the requirements of EU directives and allowed to circulate freely within the European Union. A manufacturer can choose not to comply with the CEN/CENELEC/ETSI standards, but then must demonstrate that the product meets the essential safety and performance requirements.
A product manufactured in conformity with EU legislation in one member State will be guaranteed automatic access to the markets of all the other member States. Australian manufacturers who obtain the CE mark also will be guaranteed access to all of the markets in the member States of the European Union. The CE mark addresses itself primarily to the national control authorities of the member States and its use simplifies the market surveillance of regulated products. Although CE marking is intended primarily for inspection purposes by European Union inspectors, consumers may well perceive it as a quality mark.
The CE mark is not intended to include detailed technical information on the product, but there must be enough information to enable the inspector to trace the product back to the manufacturer or the authorised agent established in the EU.
5. Commercial registration number - Trade fair organisers in the EU can apply for a commercial registration number (CRN), which is issued by taxation or customs officials. If the organiser agrees to pay duty and tax, exhibitors can exhibit products without incurring customs charges. If the products are sold, duty and tax must be paid on the pro duct. Not all trade fairs have CRNs.
Useful websites
European Committee for Standardisation – www.cenorm.be
Tenders Electronic Daily - http://ted.publications.eu.int - database of Public tenders offered
Government Procurement Agreement (GPA) – www.wto.org/english/tratop_e/gproc_e/gp_gpa_e.htm
European Telecommunications Standards Institute - www.eito.com
European Commission's delegation to Australia and New Zealand – www.ecdel.org.au/home.htm
European Bank for Reconstruction and Development – www.ebrd.com
European Free Trade Association – www.efta.int
European Information Technology Observatory - www.eito.com - overview of the European ICT industry
EU Business - www.eubusiness.com
Eurostat - www.europa.eu.int/comm/eurostat
PriceWaterhouseCoopers ‘New Europe’ – www.pwcglobal.com/Extweb/service.nsf/docid/667ACF4AEA283A2E85256BDD0033389E
Techlocate – www.techlocate.com - Info for companies wanting to locate in Europe
TIE (Toy Industries of Europe) – www.tietoy.org
Europages - www.europages.com - Web Portal for searching for businesses in Europe
Other service providers
Government Bodies
The European Union (EU) - http://europa.eu/
Associations
International Chamber of Commerce, Rules at the core of World Trade
Association of European Chambers of Commerce and Industry (EUROCHAMBRES)
rue Archimede 5, Boîte 4
B-1000 Brussels, Belgium
Tel: (32 2) 282 0850
Fax: (32 2) 230 0038
Email: eurochambres@eurochambres.be
Association of Professional Organisations of the Sugar Trade for EU Countries (ASSUC)
29, rue Jenneval
B-1000 Brussels, Belgium
Tel: (32 2) 736 7997
Fax: (32 2) 732 6766
Email: sacar@linkline.be
Banking Federation of the European Union (FBE)
Rue Montoyer 10
B-1000 Brussels, Belgium
Tel: (32 2) 508 3711
Fax: (32 2) 502 7966
Email: fbe@fbe.be
Committee for European Construction Equipment
c/o VDMA
101, Rue de Stassaart
B-1050 Brussels, Belgium
Tel: (32 2) 512 7202
Fax: (32 2) 502 5442 or 502 2990
Email: cece@skynet.be
Committee of Agricultural Organisations in the EU (COPA)
Rue de la Science 23-25, Boîte 3
B-1040 Brussels, Belgium
Tel: (32 2) 287 2711
Fax: (32 2) 287 2700
Email: mail@copa-cogeca.be
Confederation of Food and Drink Industries of the EU (CIAA)
43, avenue des Arts
B-1040 Brussels, Belgium
Tel: (32 2) 514 1111
Fax: (32 2) 511 2905
Email: ciaa@ciaa.be
Confederation of European Paper Industries (CEPI)
250, avenue Louise
B-1050 Brussels, Belgium
Tel: (32 2) 627 4911
Fax: (32 2) 646 8137
Email: mail@cepi.org
Council of the Bars and Law Societies of the EC (CCBE)
Rue de Trèves, 45
B-1040 Brussels, Belgium
Tel: (32 2) 234 6510
Fax: (32 2) 234 6511 or 234 6512
Email: ccbe@ccbe.org
European Apparel and Textile Organisation (EURATEX)
24, rue Montoyer
B-1000 Brussels, Belgium
Tel: (32 2) 285 4880
Fax: (32 2) 230 6054
Email: constantin.carl@euratex.org
European Association of Advertising Agencies (EAAA)
Rue Saint Quentin 3
B-1000 Brussels, Belgium
Tel: (32 2) 280 1603
Fax: (32 2) 230 0966
European Association of Aerospace Industries
Gulledelle 94, Boîte 5
B-1200 Brussels, Belgium
Tel: (32 2) 775 8110
Fax: (32 2) 775 8111
Email: info@aecma.org
European Association of Information Services (EUSIDIC)
c/o FIZ Karlsruhe
Hermann-von-Helmholtz-Platz 1
D-76344 Eggenstein-Leopoldshafen, Germany
Tel: (49 72) 4780 8403
Fax: (49 72) 4780 8114
Email: eusidic@fiz-karlsruhe.de or dm@fiz-karlsruhe.de
European Centre of Enterprises with Public Participation and of Enterprises of General Economic Interest (CEEP)
Rue de la Charité 15, Boîte 12
B-1210 Brussels, Belgium
Tel: (32 2) 219 2798
Fax: (32 2) 218 1213
Email: Ceep@interweb.org
European Chemical Industry Council (CEFIC)
Avenue Van Nieuwenhuyse, 4, Boîte 1
B-1160 Brussels, Belgium
Tel: (32 2) 676 7211
Fax: (32 2) 676 7300
Email: mail@cefic.be
ECMA International Standardizing Information and Communication Systems
114 Rue du Rhône
CH-1204 Geneva - Switzerland
Tel: (41 22) 849 6000
Fax: (41 22) 849 6001
Email: helpdesk@ecma.ch
European Confederation of Iron and Steel Industries (EUROFER)
Rue du Noyer 211
B-1000 Brussels, Belgium
Tel: (32 2) 738 7920
Fax: (32 2) 736 3001
Email: mail@eurofer.be
European Confederation of Medic al Devices Associations (EUCOMED)
Rue du Collège Saint-Michel 17, Boîte 8
B-1150 Brussels, Belgium
Tel: (32 2) 772 2212
Fax: (32 2) 771 3909
Email: eucomed@eucomed.be
European Electronic Component Manufacturers Association (EECA)
Avenue Louise 140, Boîte 6
B-1050 Brussels, Belgium
Tel: (32 2) 646 5695 or 646 1151
Fax: (32 2) 644 4088
Email: secretariat@eeca.be
European Environmental Bureau
34, Boulevard de Waterloo
B -1000 Brussels, Belgium
Tel: (32 2) 289 1090
Fax: (32 2) 289 1099
Email: secretariat@eeb.org
International Federation for Animal Health (IFAH)
Rue Defacqz 1, Boîte 8
B-1000 Brussels, Belgium
Tel: (32 2) 543 7560
Fax: (32 2) 537 0049
Email: fedesa@fedesa.be
European Federation of Associations of Manufacturers of Frozen Food Products (FAFPAS)
Avenue de Roodebeek 30
B-1030 Brussels, Belgium
Tel: (32 2) 743 8730
Fax: (32 2) 736 8175
Email: sia01@sia-dvi.be
European Federation of Pharmaceutical Industry Associations (EFPIA)
Avenue Louise 250, Boîte 91
B-1050 Brussels, Belgium
Tel: (32 2) 626 2555
Fax: (32 2) 626 2566
European Food Law Association (EFLA)
Rue de la Loi 235
B-1040 Brussels, Belgium
Tel: (32 2) 230 4845
Fax: (32 2) 230 8206
European Franchise Federation (EFF)
Boulevard de l'Humanité 116, Boîte 2
B-1070 Brussels, Belgium
Tel: (32 2) 520 1607
Fax: (32 2) 520 1735
European Union of Importers, Exporters and Dealers in Dairy Products (EUCOLAIT)
Avenue Livingstone 26, Boîte 5
B-1000 Brussels, Belgium
Tel: (32 2) 230 4448
Fax: (32 2) 230 4044
Email: eucolait@skynet.be
European Union of the Fruit and Vegetable Wholesale Import and Export Trade (EUCOFEL)
Rue Jenneval 29
B-1000 Brussels, Belgium
Tel: (32 2) 736 1584 or 736 1654
Fax: (32 2) 732 1747
Email: eucofel.fruittrade.org@skynet.be
Federation of European Stock Exchanges (FESE)
Rue du Lombard, 41
B-1000 Brussels, Belgium
Tel: (32 2) 551 0182
Fax: (32 2) 512 4905
Email: pozniak@fese.be
Grain and Feed Trade Committee of the EU (‘Comité du Commerce des céréales, aliments du bétail, oléagineux, huile d'olive, huiles et graisses et agrofournitures’ - COCERAL)
18, Square de Meeûs
B-1050 Brussels, Belgium
Tel: (32 2) 502 0808
Fax: (32 2) 502 6030
Email: secretariat@coceral.com
Liaison Group for the European Mechanical, Electrical, Electronic and Metalworking Industries (ORGALIME)
Diamant Building
Boulevard Auguste Reyers, 80
B-1030 Brussels, Belgium
Tel: (32 2) 706 8235
Fax: (32 2) 706 8250
Email: secretariat@orgalime.be
Pharmaceutical Group of the EU (PGEU)
13, Square Ambiorix
B-1000 Brussels, Belgium
Tel: (32 2) 736 7281
Fax: (32 2) 736 0206
Email: pharmacy@pgeu.org
Union of Industrial and Employers' Confederations of Europe (UNICE)
Rue Joseph II, 40, Boîte 4
B-1000 Brussels, Belgium
Tel: (32 2) 237 6511
Fax: (32 2) 231 1445
Email: main@unice.be
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