Tariffs: What they are, how they work, and why it's important to know them

When importing or exporting products, one of the most important elements to consider is customs duties.
Even though they are often perceived as a simple additional cost, they are actually part of a system that regulates international trade and directly affects the management of logistics flows.

In this article, we'll see in a simple way what they are, how they are calculated, and why understanding them helps avoid surprises and better plan business activities.


🔎 What are customs duties?
Customs duties are taxes applied to goods imported from non-EU countries.
Their purpose is to:

✔ protect domestic producers,
✔ regulate trade flows,
✔ generate tax revenue for the State.

Unlike VAT or other internal taxes, duties depend on specific factors related to the goods and their journey.


📊 How are duties calculated?
The calculation of the duty is based on some key elements:

1. Customs classification (HS CODE / TARIC)
Each product has a numerical code that determines its duty rate.
Choosing the correct code is essential, because an incorrect classification can generate delays, disputes or higher costs.

2. Origin of the goods
Goods from non-EU countries are subject to duty; those within the EU are not.
The origin also affects the rates: some countries have preferential agreements that reduce or eliminate duties.

3. Declared value of the goods
The duty is calculated on the value of the goods, often including transport and insurance (CIF).

4. Type of duty applied
There are different methods:

✔ ad valorem: percentage on the value
✔ specific: fixed amount per quantity (e.g. €/kg)
✔ mixed: combination of the two

🚚 Why are duties important for those in logistics?
For those who import food products or sensitive goods, knowing the duty system means:

✔ correctly estimate the final cost of the goods
✔ plan arrival times and flows
✔ avoid customs stops due to errors or incomplete documents
✔ understand when it is convenient to use a customs or VAT fiscal warehouse
✔ best manage any non-conformities (such as those of Agecontrol in the fruit and vegetable sector)

In particular, the possibility of introducing goods into a customs warehouse allows them to be held in suspension of duties and VAT until the most opportune moment for import or sale.


📍 Where Licci Logistica intervenes
For many companies, dealing with duties, tariff codes, T1s and controls can be complex.
Licci Logistica supports its customers through:

✔ customs and VAT fiscal warehouse,
✔ refrigerated and controlled atmosphere cells,
✔ Agecontrol non-compliance management,
✔ transshipments and groupage,
✔ monitoring and handling of food products.

A specialized structure reduces errors, slowdowns and unforeseen costs.

Customs duties are not just a cost: they are a tool that affects the import strategy, delivery times and competitiveness. Knowing them allows you to work with greater safety and predictability.
Relying on expert partners in cold logistics and customs procedures means having concrete support in an increasingly complex context.