Customs duties

Germany, like the other EU Member States, applies the “Com-
mon Customs Tariff of the EU” (CCT), which is the basic law for
the classifcation of goods. The first six digits of the classifcation
code numbers are based on the Harmonized System (so far
adopted by approximately 200 countries) to which further EU
sub-headings of the Combined Nomenclature (CN) are added
and which determines the duty rates applied. The general rules
for the interpretation of the Harmonized System (HS) are an
integral part of the CCT.