GlossaryEN1 min readUpdated: Jun 22, 2026

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.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff_en

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Definition & Explanation

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 rate and may trigger trade policy measures such as anti-dumping duties or tariff-rate quotas. This classification act is distinct from a Binding Tariff Information (BTI) ruling – a formal advance decision issued by customs authorities – which pre-determines the outcome rather than forming part of routine clearance. Misclassification can result in retrospective duty assessments, financial penalties, and clearance delays.