EU import: autonomous tariff suspension, competitive challenge
The autonomous tariff suspension allows for the Total exemption from customs import duties for components, raw materials or other materials used in the manufacture of finished products.
To successfully apply for an ATS several conditions must be cumulated:
- Manufacture of the product « finished » is carried out on Community territory.
- The imported product is necessary for manufacture and unavailable (or insufficiently available) on Community territory.
- The imported product does not already benefit from a tariff preference under the GSP or from another preferential agreement depending on its origin.
- The imported product is not subject to an exclusive contract (other European importers may also purchase this product from a third country).
- The suspension measure saves customs duties of at least EUR 15 000 per year.
Any European economic operator confronted with the context described above may make an application to the European authorities, via DGDDI for France at the following address:dg-comint3-suspensions@douane.finances.gouv.fr.
Some autonomous tariff suspensions may be limited in quantity: in this case we are talking about autonomous tariff quotas.
Two annual Community sessions are held to validate or reject applications from companies defended by the representatives of the country where the file was submitted: por each folder, a survey of European manufacturers producing identical, equivalent or substitution articles, in order to obtain their arguments.
As a result, the processing of cases takes time at least 12 months !
Important!
If the autonomous tariff suspension has already been granted to an undertaking, its publication in the Community Official Journal (OJ EU) acts as case law : she is then for use by all economic operatorsimports the same item (same tariff heading) under the same conditions.
The maximum duration of an ATS is 5 years renewable : initial applicants wishing to extend the suspension must renew their application every 3 years in order to anticipate processing times and thus ensure continuity of the benefit of the exemption from customs duties.
The European Union's suspensions are updated on 1 July each year: a new round of negotiations is currently under way with a view to the update to be published in July 2021.
To read more
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