Suspension of customs duties on importation of certain goods

Nov 10, 2016

In brief

The European Union offers importers the opportunity not to pay customs duties or to pay a reduced rate for the import of certain goods not produced or produced in insufficient quantities across the European Union.

In detail

The European Union offers economic operators the opportunity to benefit from duty suspension upon release for free circulation of certain goods, particularly for raw materials, semi-finished goods, equipment or materials to be used in production processes. The main condition is that these goods are not available across the European Union or are produced in insufficient quantities for economic operator needs.

The purpose of this measure is to stimulate the EU economy. It does not apply to imported finished goods.

Interested parties can apply for reduced customs duties or total suspension, for a specified period of time.

The next deadline for submitting autonomous tariff suspension requests to the EU Commission is 15 March 2017. The approved suspensions will enter into force on 1 January 2018.

Companies can consult the European Commission’s official website[1] regarding the list of products for which requests were submitted by 15 September 2016 and may raise objections by 16 December 2016. Suspensions of customs duties to be approved for products subject to the requests submitted in September 2016 will be applicable as of 1 July 2017.


[Source: European Commission`s Notice 2016/C394/05 dated 26 October 2016 regarding the new round of requests for the suspension of the autonomous Common Customs Tariff duties on certain industrial and agricultural products; Council Regulation No 1387/2013 suspending the autonomous Common Customs Tariff duties on certain agricultural and industrial products and repealing Regulation (EU) No 1344/2011]


The takeaway

If you import raw materials/semi-finished goods, equipment or materials to be used in production processes which are not produced or are insufficiently produced across the European Union, your products could qualify for duty suspension.

PwC can help you to reduce import costs by preparing and submitting in a timely manner the necessary documents for customs duty suspension application.


Let’s talk

For a deeper discussion of how this issue might affect your business, please contact:

Contact us

Ionut Simion

Country Managing Partner, Romania

Daniel Anghel

Partner, Tax and Legal Services Leader, Romania

Diana Coroaba

Partner, Tax Services, Romania

Ionut Sas

Partner, Tax Services, Romania

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