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Customs Tariff

Customs Tariff. Relevant Acquis. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code

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Customs Tariff

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  1. CustomsTariff

  2. RelevantAcquis • Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code • Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code • REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) • Council Regulation (EU) No 7/2010 of 22 December 2009 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products and repealing Regulation (EC) No 2505/96

  3. Icelandic Legislation and Agreements Tariff, Suspensions and Quotas • Customs Act No 88/2005 • The WTO agreementin 1995 • Tradeagreement – EEA • Basicandprosessedagriculturalproducts • Art. 19 andProtocol 3. • FTA´s - through EFTA – over 20 agreements • Otheragreements – Faroe Island, Norway

  4. Customs Tariff • Most elements in the Icelandic and EU Tariff system are, in principle, the same . • The Harmonized Tariff Schedule of Iceland • TheIcelandic Customs Tariff is an integral part of the Customs Act No 88/2005 with later amendments. • TheCustoms Tariff is listed in Annex I to this Act and is based on the Harmonized Commodity Description and Coding System (HS), since 1988.

  5. Customs Tariff - Structure • IS CustomsTariffis divided into • 21 sections, • 97 chapters as in the Harmonized System. • Headings 1.221, • Subheadings 9.187 • thereof 4.261 Icelandic subdivisions • Structure identical to HS • Icelandic divisions, digits 7 and 8.

  6. IcelandicDivision of Subheading • Thetariff headings of the Icelandic Customs Tariff and that of the EU • areidentical in respect of the first 6 digits of each tariff code • number • A comparison of the tariff lines (8 digits code number) in the two Customs Tariffs, however, shows a totally different structure in the • splitupfrom tariff subheadings (6 digits) to tariff lines. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: 2002.1000 - Tomatoes, whole or in pieces ..................................0 - Other: 2002.9001 - - Purée .....................................................................0 2002.9009 - - Other .....................................................................0 Icelandic division of a subheading

  7. IcelandicSubdivisions • The main purpose of Icelandic divisions of subheadings • collection of excise tax, suspensions, import permits or prohibitions etc. • collecting statistical data for the StatisticsIcelandwhichisthecentre for officialstatistics in Iceland.

  8. IFor Ensuring a Correct Classification Point of Controversy • Basedon • Manualscreeningof customsdocuments • Physicalexamination of goods • Riskmanagement, customs authorities can add relevant parameters to the system for automatic procession of customs declarations • written and electronic import declarations • Customs auditing is performed after custom clearance

  9. RulingsClassification • Rulings of Director of Customs • Within 30 days of complaint • Published • Can be appealed to the State Customs Board • Published • web page of the Directorate of Customs • Statistics 25 (7/18 ) in 2010 18 (2/16) in 2009 32 (2/30) in 2008

  10. Binding Tariffs • Article 21 of the Customs Act No 88/2005 • Most common subjects • Food or food related products • Application form • Anyone can apply – Not limited to traders • Shall be issued within 30 days of application • Binding for the enquirer and customs authorities

  11. Binding Tariffs • No expiry date • Not published - no public access • Stored in an internal database and intra net • Decision • Can be revoked by the Directorate of Customs • Can be appealed to the State Customs Board

  12. Statistics • 83 in 2010 • 102 in 2009 • 49 in 2008

  13. A Web Based DatabaseAccessible to the Public • The public has access to a Web Customs Tariff contained in a data bank, rulings. • In the Customs Tariff it is possible to search for tariff headings or text and display immediately information on duties and charges as well as information on permits, prohibitions and other particulars connected with a tariff heading. This data bank is similar to the EUs Taric.

  14. Simple Example of Tariff Number 1001.1001 – Import Duties

  15. Arguments and References – Case Studies • Domestic: rulings – case studies. • Foreign publications • The European Commission´s database : TARIC Consultation • BTI Binding Tariff Information EU database • Nordic co-operation • The U.S. Customs and Border Protection database : Customs Rulings Online Search System (CROSS)

  16. Modernized Customs Code • It is clear that measurements will have to be taken to implement the modernised customs code that includes 12-22 digits. • Technical issues, human resources and budget are a challenge.

  17. Quotas and Suspensions • Exeptionsfromthe normal customs tariff during a given period of validity for: • Anunlimitedquantity (suspensions) • A limitied quantity (quota)

  18. Quotas and Suspensions Legal framework • Customs Act No 88/2005 • Article 12-13 • Annex IIIA and IIIB, WTO • Annex IVA and IVB • The WTO agreement in 1995 • Tradeagreement – EEA • Basic and prosessed agricultural products • Art. 19 and Protocol 3. • FTA´s - through EFTA – over 20 agreements • Otheragreements – Faroe Island, Norway

  19. Quotas – Management • Notifications - Regulations • issued annually • WTO January and December • EU December • Ministry of Fisheries and Agriculture • No FCFS rule, not license based • Quotas are advertised via Internet • If applications exceed the available quota • closed auction, only for applicants. • Insurance, condition for valid offers, highest bidder. • Letter/certificate • Holder of quota certificate • Role of the Directorate of Customs • Registration – manual after each consignment • Importer - notification on import declaration

  20. Thank you for your attention

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