When importing and exporting goods beyond the borders of the EU, duties, so-called customs duties, are incurred. The basis for levying duties is the customs tariff – a nomenclature in which goods are listed and their tariff rates are recorded.

For the processing of their foreign trade transactions, companies therefore need the customs tariff numbers of their goods, also called commodity numbers. The customs tariff number can be used to determine the import and export regulations for the goods in question and, above all, to determine the import and, if applicable, existing export duties.

This course provides basic information on tariff numbers and ways to identify and use them. The learning part contains instructions on how to deal with the German Electronic Customs Tariff (EZT).