How to check customs duty rates and preferences under CETA or TCA? Learn the workflow: CN code → country of origin → preference → footnotes. Practical guide to TARIC and ISZTAR.
Importing from Canada, UK, or China? Before submitting your customs declaration, you need to know how much you'll pay — and whether you can pay less. The TARIC system (Integrated Tariff of the European Union) and the Polish ISZTAR browser are two tools every importer should know. The first is the official EU source — containing commodity codes, customs duty rates, anti-dumping measures, and preferences from trade agreements. The second, ISZTAR, presents the same data in Polish and additionally shows excise duty, which you won't find in TARIC.
Why does this matter? Because the difference between the MFN (standard) rate and the preferential rate can amount to several hundred euros on a single shipment. For imports worth EUR 10,000, goods from Canada covered by CETA may have 0% duty instead of 6% — that's EUR 600 in savings. But note: preference doesn't work automatically. You must meet the rules of origin and have the proper documents.
Common importer mistakes:
If you prefer to start with practice: find the CN code in TARIFF FINDER or calculate duty and VAT in DUTY AND VAT CALCULATOR.
TARIC is the Integrated Tariff of the European Union. It serves as the official EU source, containing the full set of 10-digit TARIC codes, footnotes, anti-dumping measures, and countervailing duties. Legal basis: Council Regulation (EEC) No 2658/87 of 23 July 1987.
ISZTAR (Integrated Customs Tariff Information System) is the Polish tariff browser. Maintained by the Customs Department of the Ministry of Finance, it presents data from TARIC in Polish. ISZTAR also shows information about excise duty and VAT, which TARIC does not include.
In practice: you search for the nomenclature code (CN/HS) based on the Combined Nomenclature and check duty rates. For preferences (EU agreements), check TARIC/ISZTAR + origin conditions. ISZTAR is often faster for daily work; TARIC is the "source of truth". BTI (Binding Tariff Information) is valid for 3 years across all EU member states — but note: the decision may expire earlier if EU regulations or customs nomenclature for the goods change.
Determine the correct CN position (Combined Nomenclature). The CN code consists of 8 digits, the TARIC code of 10 digits. Each digit is significant for goods classification and applying the appropriate customs duties.
Note: for agricultural and food products, additional codes may apply, such as the Meursing code (504 possible combinations) — depending on sugar, milk fat, starch, and milk protein content. This affects duty rates.
With your TARIC/CN code, select the country of origin (important: preferential origin, not just dispatch). The system will show:
For preferences, check documentary requirements: usually an origin declaration on the invoice, sometimes REX (registered exporter for values above EUR 6,000), sometimes certificates.
Check anti-dumping measures, countervailing duties, quotas (TRQ), excise duty, and VAT. In TARIC/ISZTAR under footnotes, you'll find additional duties, conditions, and legal bases (EU regulations, DG TAXUD).
CETA (Comprehensive Economic and Trade Agreement) provisionally entered into force on 21 September 2017. It eliminates customs duties on most industrial goods when rules of origin are met. From day one, duties on 98% of tariff lines were eliminated.
Documents: origin declaration on the invoice or other commercial document. For values above EUR 6,000, the exporter must provide their Canadian Business Number (company identification number issued by CRA). CETA does not use the REX system — this is specific to this agreement. The declaration is valid for 12 months from the date of issue.
Note: agricultural products may have quotas (quantity limits) or periodic reductions. Always check the specific position and footnotes in TARIC/ISZTAR.
TCA (Trade and Cooperation Agreement) has been applied since 1 January 2021 (formally entered into force on 1 May 2021). For many tariff lines, the duty rate is 0% when rules of origin are met.
Documents: statement on origin on the invoice or other commercial document + supplier declarations if needed. For values above EUR 6,000, the British exporter must provide their EORI number with GB prefix. Note: the REX system only applies to exports from the EU to UK — when importing to Poland, the British exporter provides their GB EORI number, they don't register in REX.
Note: preference doesn't work automatically. No proper document = MFN rate.
Check TARIC/ISZTAR for your code and country — you'll see if there's an agreement and what duty rate applies. The EU has agreements with South Korea, Japan, Vietnam, Singapore, Ukraine, Norway, Switzerland, among others. USA — no FTA for customs (MFN applies).
The Meursing code is a special 4-digit additional code in TARIC (format 7xxx). It appears when importing agricultural and food products from outside the EU. There are 504 possible combinations, each with a different duty rate (from 0 to EUR 275.82/100 kg).
The code is determined based on 4 product components:
Correct determination of the Meursing code directly affects customs duties and can determine whether you qualify for preferences under trade agreements.
Common assumptions: customs value (CIF) = EUR 10,000. Example rates — always verify in TARIC/ISZTAR for your code.
Condition: goods meet CETA rules of origin and you have the proper declaration.
Formula: duty = (duty rate % × customs value). Then add excise (if applicable) and VAT. Quick calculation in DUTY AND VAT CALCULATOR.
| Country/region | Agreement | Potential preference | Documents |
|---|---|---|---|
| Canada | CETA (from 21.09.2017) | Often 0% on industrial goods | Origin declaration, Business Number >EUR 6,000 |
| United Kingdom | TCA (from 01.01.2021) | 0% for many positions | Statement on origin, exporter's GB EORI >EUR 6,000 |
| South Korea | EU–Korea | Broad 0% | Certificates/declarations |
| Japan | EU–Japan | Broad 0% | Origin declaration |
| Vietnam | EVFTA | Broad 0%; sometimes quotas | Declaration/certificate |
| Norway/Switzerland | EEA/EFTA | Usually 0% on industrial | Origin documents per EEA/EFTA |
| USA | No FTA | MFN (WCO tariff rate) | No preference |
Always check the specific TARIC code and footnotes (quotas, quantity limits, additional codes).
In TARIC/ISZTAR — footnotes/measures section for the code. Note specific rates (EUR/100 kg) and validity period.
Because preference only works with preferential origin and proper documents. No document or unmet rules = MFN rate.
No. You must declare it at customs and have proof of origin (declaration/certificate). Without this, the system applies MFN.
CN is an 8-digit code based on the Combined Nomenclature. TARIC consists of 10 digits and adds additional codes/footnotes for full duty calculation.
Check the Meursing code (additional codes based on composition). This is typical for agricultural products and affects the final duty rate.
In TARIC/ISZTAR footnotes: licenses, certifications, quotas, import/export restrictions.
TARIC is the EU source. If there are differences, verify in TARIC and current agreement texts. ISZTAR additionally includes excise duty and VAT.
3 years from the date of issue. It is binding across all EU member states. However, remember that a BTI decision may expire earlier — this happens when EU regulations or customs nomenclature on which the decision was based change. In practice, it's worth monitoring classification changes for your goods.
| Legal act | Scope |
|---|---|
| Council Regulation (EEC) No 2658/87 | Legal basis for TARIC and Combined Nomenclature |
| Regulation (EU) No 952/2013 | Union Customs Code (UCC) |
| CETA (OJ L 11, 14.01.2017) | EU–Canada Agreement |
| TCA (OJ L 149, 30.04.2021) | EU–UK Agreement |
Official sources:
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of March 2026.