All goods which are brought into or taken out of the customs territory must be presented for clearance in accordance with the customs tariffs.
The customs tariff - Tares is a database in which goods are listed and have various numbers (tariff numbers and commodity codes) assigned to them. By selecting the 8-digit tariff number, duty rates and other charges (VAT, tobacco duty, fees on alcoholic beverages, etc.) and information for example on bans, restrictions or authorisation requirements are shown. The first six digits of the tariff number are internationally identical (HS) and can help with correct classification.
Many goods can be assessed duty-free or at a reduced rate of duty within the scope of free trade agreements and preferential tariffs for developing countries, subject to compliance with the corresponding provisions.
The customs tariff - Tares contains no information on the various customs procedures when goods are imported, exported or transited (e.g. declaring goods, gifts, household effects, exhibitions, installations, required documents, forms, etc.).