Electronic Customs Tariff means a systematically structured list of goods, a so-called nomenclature. This customs tariff nomenclature lists all goods that can be traded internationally as commercial goods, with each good given a specific code number.
The basis for smooth and uniform clearance is the correct classification of goods in the customs tariff. The tariff classification is carried out in the area of import in the form of coding the goods description up to the 11-digit. For market regulation purposes, the code number is much more. In the area of export, it is up to 8-digit.
Each individual code number contains the customs duties, and the criterion used for the amount of duty payable. In addition, legal consequences can be derived in connection with the cross-border movement of goods.
