{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs tariff procedure","description":"Customs brokers, freight forwarders, and importers carry out the customs tariff procedure to classify goods under the correct tariff heading and determine the applicable duty rate. The process draws on the General Rules for the Interpretation of the Harmonized System (HS), the physical characteristics and intended use of the goods, and the tariff legislation of the importing country or region. In the EU, the outcome is an eight-digit code under the Combined Nomenclature, which governs the duty r","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-tariff-procedure","inLanguage":"en","dateModified":"2026-06-22T17:31:35.776012","citation":"https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-tariff-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs tariff procedure · Customs brokers, freight forwarders, and importers carry out the customs tariff procedure to classify goods under the correct tariff heading and determine the applicable duty rate. · Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff_en"}