Duty suspension

Favourable tariff treatment is restricted in terms of time, but not in terms of quantity or value. Duty suspensions may only be granted for a certain period of time for precise economic reasons which serve the general interest of the Community.

They are intended to enable companies producing in the Community to obtain supplies of raw materials, semi-finished goods and components that are not available in the Community or in a third country to which tariff preferences are granted, without paying the usual customs duties.

The purpose of tariff suspensions is to

– increase the economic activity of the Community

– make companies more competitive

– create new jobs

As there are various regulations with which autonomous tariff suspensions have been determined, the legal situation is constantly changing and several suspension measures may be possible for one product at the same time, it must be checked in EZT-online in each individual case whether a tariff suspension has been decided for the corresponding product and which special conditions (e.g. authorisation for special use or airworthiness certificate) must be fulfilled for the use.

Tariff quotas

Within the framework of a tariff quota, goods can be imported duty-free or at a reduced rate of duty within a specified period (quota period) up to a certain value or quantity limit (quota quantity). Once the quantity or value limit has been reached or the quota period has expired, the tariff quota ends immediately. In the case of tariff quotas, the quantity of goods imported must be closely monitored to ensure that the quantity or value limits are adhered to. Monitoring (administration) is carried out either by means of licences (licence quotas) or by distributing the quota quantities on a first-come, first-served basis (quotas on a first-served basis).

The tariff quota quantities still available can be found on the European Commission’s website. It should be noted that there are usually two working days between the time of an import and the time of allocation of the requested quota quantity by the Commission. Imports made in the two preceding working days have not yet been deducted from the quantity indicated as available.

The favourable tariff treatment is limited in terms of value or quantity within a certain period of time. Tariff quotas can be introduced based on various legal bases.

Changes for certain agricultural and industrial products from 1 January 2025.

For certain agricultural and industrial products, production within the European Union (EU) is insufficient or non-existent. Against this background, customs duties for the import of certain goods will be suspended and autonomous tariff quotas will be opened. This is intended to ensure a sufficient and continuous supply.

The suspensions and quotas are regularly reviewed and adjusted. The Commission has published the current changes as of 1 January 2025:

  • Suspensions: Regulation (EU) 2024/3211; OJ L of 27 December 2024; his includes e.g. mushrooms, various fruits, palm oil and coconut and other vegetable oils for technical purposes; but also chem. Compounds in Chapters 28 and 29, colourants and polymers in Chapter 32, silicones in Chapter 34, adhesives in Chapter 35, igniters for gas generators in Chapter 36, various substances in Chapters 38, 39, 40, 41, 44, 50, 53, 54, 56, 68, 69, 70, 73, 74, 75, 76, 79, 81, 84, 85, 87, 88, 90, 94, 95 and 96.
  • Quotas: Regulation (EU) 2024/3213; OJ L of 19 December 2024. This also includes various mushrooms, feed additives in Ch. 23, tobacco, paraffin, chem. Compounds of chapters 28 and 29, colourants of chapter 32, various substances of chapters 38, 39, 52, 55, 59, 70, 74, 76, 81, 83, 84, 85, 87 and 90.

 

Background

The regulations on suspension (EU) No. 1387/2013 and on tariff quotas (EU) No. 1388/2013 were repealed and replaced in December 2021:

The background to the replacement was the new edition of the Harmonised System, which came into force on 1 January 2022. This resulted in far-reaching changes to the Combined Nomenclature, which in turn would have resulted in extensive changes to the two regulations.

Source: GTAI