Common Customs Tariff and customs surveillance
Article 166
1. Import and export duty due shall be based on the Common Customs Tariff. Other measures prescribed by Union provisions governing specific fields relating to trade in goods shall, where appropriate, be applied in accordance with the tariff classification of those goods. 2. The Common Customs Tariff shall comprise all of the following: (a) the Combined Nomenclature; (b) any other nomenclature which is wholly or partly based on the Combined Nomenclature, or which provides for further subdivisions to it, and which is established by Union legal acts governing specific fields with a view to the application of tariff measures relating to trade in goods; (c) the conventional or normal autonomous customs duty applicable to goods covered by the Combined Nomenclature; (d) the preferential tariff measures contained in agreements which the Union has concluded with certain third countries or groups of third countries; (e) preferential tariff measures adopted unilaterally by the Union in respect of certain third countries or groups of third countries; (f) autonomous measures providing for a reduction in, or exemption from, customs duty on certain goods; (g) favourable tariff treatment specified for certain goods, by reason of their nature or end-use, within the framework of measures referred to under points (c) to (f) or point (h); (h) other measures provided for by Union legal acts concerning agricultural policy, commercial policy or other areas that are based on the tariff classification of the goods, in particular provisional or definitive anti-dumping duties, countervailing duties or safeguard measures. 3. Where the goods concerned meet the conditions included in the measures referred to in paragraph 2, points (d) to (g), those measures may apply instead of the measures provided for in point (c) of that paragraph. The measures referred to in paragraph 2, points (d) to (g), may be applied retroactively provided that the time limits and conditions laid down in the relevant measure or in this Regulation are complied with and that: (a) as regards the measures laid down in paragraph 2, points (d) and (e), those measures provide for such retroactive application; (b) as regards the measures laid down in paragraph 2, point (d), the third country or group of third countries also allow for such retroactive application. 4. Where the application of the measures referred to in paragraph 2, points (d) to (g), or the exemption from measures referred to in point (h) of that paragraph is restricted to a certain volume of imports or exports, that application or exemption shall, in the case of tariff quotas or other quotas, cease as soon as the specified volume of imports or exports is reached. In the case of tariff ceilings, the application of such measures shall cease by virtue of a Union legal act. 5. The Commission may subject the release for free circulation, the export and the placement under certain special procedures of goods to customs surveillance for the purposes referred to in Article 41(4). 6. The Commission shall adopt implementing acts laying down the measures on the uniform management of the tariff and other quotas and the tariff ceilings referred to in paragraph 4 of this Article, and on the management of the customs surveillance referred to in paragraph 5 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).