Tariff Safeguard Measures of the European Union Internal Market – The Role of Common Customs Tariff

• Authors: Czermińska Małgorzata

Title variants

PL

Środki ochrony taryf dla rynku wewnętrznego Unii Europejskiej – rola wspólnej taryfy celnej

• Languages of publication: PL EN

Abstracts

PL

Zasadniczym i tradycyjnym instrumentem ochrony wspólnego rynku Unii Europejskiej (UE) pozostają cła i wspólna taryfa celna. Taryfa celna łączy nomenklaturę celną (szczegółowa lista towarów) ze stosowanymi stawkami celnymi, w oparciu o które oblicza się cło należne w imporcie do Unii Europejskiej. Taryfa celna jest wykorzystywana ponadto do gromadzenia danych statystycznych w handlu zewnętrznym UE. Głównym celem opracowania jest ukazanie roli jaką odgrywają środki taryfowe, a w szczególności wspólna taryfa celna, w ochronie rynku wewnętrznego Unii Europejskiej. Celem szczegółowym jest weryfikacja hipotezy badawczej mówiącej o malejącej roli ceł i wspólnej taryfy celnej dla ochrony wspólnego rynku UE. Przeprowadzona analiza wysokości, rodzajów i zmian stawek celnych w unijnej taryfie celnej potwierdziła postawioną hipotezę badawczą, że stawki celne generalnie nie odgrywają już głównej roli w ochronie rynku wewnętrznego. W ciągu ponad dwudziestu lat wykazywały tendencję malejącą, począwszy od połowy lat 90. XX wieku (średnia stosowana stawka celna zmalała o 9 pkt. procentowych, a średnia ważona importem zmalała ponad czterokrotnie). Prawie 26% wszystkich linii taryfowych jest objętych zerową stawką celną (KNU), ponadto najwięcej towarów (30% wszystkich linii taryfowych) jest objętych niskimi cłami, z przedziału od 0% do 5% włącznie. Niemniej jednak w odniesieniu do niektórych towarów, głównie rolnych (wyroby mleczarskie, cukier i słodycze, zboża), ale też tekstyliów, odzieży, pojazdów samochodowych cła stanowią nadal barierę w dostępie do rynku unijnego.

EN

The principal and traditional instruments for protecting the internal market of the European Union (EU) are customs duties and the Common Customs Tariff. The customs tariff integrates the nomenclature (a detailed list of goods) and the applicable rates of duty on the basis of which customs duties are calculated and applied in respect of specific types of goods on their import into the European Union. The Common Customs Tariff of the EU is used not only as the basis for the calculation of duties, but also for collecting data on the statistics of external trade, determining products subject to exciseduties, products entitled to a reduced rate of VAT, defining origin rules etc. The main goal of this paper is to demonstrate the role served by tariff measures – and in particular, the common customs tariff – in the protection of the European Union’s internal market. The specific aim is to verify the research hypothesis that the importance of customs duties as an instrument used to protect the EU’s internal market is decreasing.The very structure and types of customs duties contained in that structure were presented, with special attention being directed to their rates depending on the groups of goods and to trends of their changes over time. Furthermore, the amount of customs revenue and its share in the EU’s general budget in the past two decades was discussed. An analysis was conducted to examine the rates and types of and changes in customs duties in the EU customs tariff, which confirmed the research hypothesis that customs duty rates generally no longer play any prominent role in the protection of the internal market. Throughout more than twenty years, they have showed a downward trend, as from the mid-1990s (an average applied customs duty rate has dropped by 9 per cent, whereas an import-weighted average duty declined by more than four times). The zero customs duty (MFN) rate applies to nearly 26% of all tariff lines, and what is even more, the most of goods (30% of all tariff lines) are subject to low customs duty rates, fixed at 0% to 5%, inclusive. Nevertheless, as regards certain goods, mainly agricultural products (dairy produce, sugar and confectionery, cereals), but also textiles, clothing, cars, customs duties are still considered a barrier to access to the EU market.

Keywords

PL

wspólna polityka handlowa; wspólna taryfa celna; stawka celna; klauzula najwyższego uprzywilejowania

EN

common trade policy; Common Customs Tariff; tariff rate; most favoured nation clause

• Publisher: Polskie Towarzystwo Ekonomiczne w Zielonej Górze
• Journal: Zeszyty Naukowe Polskiego Towarzystwa Ekonomicznego w Zielonej Górze
• Year: 2019
• Issue: 10
• Pages: 48 - 64

Dates

published

2019

Contributors

author

Czermińska Małgorzata

• Krakowska Akademia im. Andrzeja Frycza Modrzewskiego

References

• Andriamananjara, S., Dean, J. M., Feinberg, R., Ferrantino, M. J., Ludema, R., Tsigas, M. (2004). The Effects of Non-Tariff Measures on Prices, Trade and Welfare: CGE Implementation of Policy-Based Price Comparisons (Working Paper EC2004-04-A). Washington, D.C.: U. S. International Trade Commission Office of Economics.
• Bagwell, K., & Staiger, R. W. (2010). The World Trade Organization: Theory and Practice. Annual Review of Economics, vol. 2, pp. 223-256.
• Bao, X., & Qiu, L. D. (2012). How Do Technical Barriers to Trade Influence Trade? Review of International Economics, vol. 20(4), pp. 691-706.
• Beghin, J. C., Disdier, A. C., Marette, S., & Tongeren, F. (2012). Welfare costs and benefits of non-tariff measures in trade: a conceptual framework and application. WorldTrade Review, vol. 11(3), pp. 356-375.
• Bora, B. (2005). The Quantification and Impact of Non-Tariff Measures. In P. Dee and M. Ferrantino (Eds.), Quantitative Measures for Assessing the Effect of Non-Tariff Measures and Trade Facilitation (pp. 17-40). Singapore: World Scientific Ltd. for APEC.
• Bown, Ch. (2011). Introduction. In Ch. P. Bown (Ed.), The great Recession and Import Protection: The Role of Temporary Trade Barriers. World Bank, Washington: The International Bank for Reconstruction and Development.
• Bratt, M. (2014). Estimating the bilateral impact of non-tariff measures (NTMs). Working Paper Series. Department of Economics University of Geneva. January 2014.
• Bungay, F. (2012). EU Agricultural Protection: Tariffs and the CAP. London: Policy Research Centre.
• Czermińska, M. (2016). The European Union customs system in the 21st century – challenges and trends. Trends in the World Economy, No. 8, pp. 39-56.
• Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987).
• Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables. (OJ L 337, 24. 12. 1994).
• Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 294, 28.10.2016).
• Council Decision No 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014).
• European Commission (2015). Management Plan 2015. Retrieved 10.10. 2018 from http://trade.ec.europa.eu/doclib/docs/2013/january/tradoc_150230.pdf
• European Communities Financial report for the years 1989-2017. Retrieved 10.10. 2018 from http://ec.europa.eu/budget/financialreport.
• Ferrantino, M. J. (2006). Quantifying the Trade and Economic Effects of Non-Tariff measures. OECD Trade Policy Papers, No. 28, OECD Publishing, Paris. http://dx.doi.org/10.1787/837654407568.
• Francois J., & Martin, W. (2004). Commercial policy variability, bindings, and market access. European Economic Review, No. 48, pp. 665-679.
• Hoeckman, B., & Kostecki, M. M. (2002). Ekonomia światowego systemu handlu. WTO: Zasady i mechanizmy negocjacji. Wrocław: Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu.
• Lux, M. (2004). Prawo celne Unii Europejskiej, Podręcznik dla praktyków z przykładami i pożytecznymi wskazówkami, Szczecin: Wydawnictwo BW Szczecin.
• Pelkmans, J. (2006). European integration: methods and economic analysis. Harlow, England; London: Pearson Education.
• USITC (2008). Global Beef Trade: Effects of Animal Health, Sanitary, Food Safety, and Other Measures on U.S. Beef Exports, United States International Trade Commission, Publication 4033, Washington D.C.
• USITC (2009). India: Effects of Tariffs and Nontariff Measures on U.S. Agricultural Exports, United States International Trade Commission, Publication 4107, Washington, D.C.
• World Bank. (2018). World Bank Open data. Retrieved 15.10.2018 from https://data.worldbank.org
• WTO (2004). Trade Policy Review: European Communities 2004, European Communities, WT/TPR/S/136.
• WTO (2006). Trade Policy Review: Report by the Secretariat, European Communities, WT/TPR/S/177.
• WTO (2009). Trade Policy Review: Report by the Secretariat WTO, European Communities, WT/TPR/S/214.
• WTO (2015). Trade Policy Review: Report by the Secretariat WTO, European Union, WT/TPR/S/317.
• WTO (2017). Trade Policy Review: Report by the Secretariat WTO, European Union, WT/TPR/S/357.
• WTO (2019). Tariff Profiles. Retrieved 15.02.2019 from https://www.wto.org/english/res_e/statis_e/tariff_profiles_list_e.htm

Identifiers

DOI

10.26366/PTE.ZG.2019.148