由 caicai8478 I. Basic Framework of EU Tariffs
Common Tariff Schedule (CCT)
The EU uniformly applies the EU Common Tariff Schedule (TARIC Code) to non-member countries’ imports.
Tariff rate range:
Average most-favored-nation (MFN) tariff rate: 4.2% (industrial products) to 14.6% (agricultural products).
Some sensitive products (such as automobiles and textiles) may be as high as 10%-25%.
Commodity Classification (HS Code)
The EU adopts a 6-digit HS code (2025 edition) followed by a 4-digit EU subdivision code (TARIC).
Query tool: EU TARIC database.
II. Key changes and developments in 2025
Transition period extension of the Carbon Border Adjustment Mechanism (CBAM)
2025 is still in the transition period, covering products such as steel, aluminum, cement, electricity, fertilizers, hydrogen, etc., and embodied carbon emissions need to be reported, but no tax will be levied for the time being.
Countermeasures: Calculate the carbon footprint of products in advance and prepare emission data that meets EU standards.
EU New Regulations: Supply Chain Sustainability
From 2025, the Corporate Sustainability Due Diligence Directive (CSDDD) may take effect, requiring exporters to provide environmental protection and labor rights certification.
Impact of the China-EU Investment Agreement
If the agreement takes effect, it may gradually reduce tariff barriers for products such as new energy vehicles and photovoltaics.
III. Tariff Preference Arrangements
Generalized System of Preferences (GSP)
In 2025, China will still graduate from the EU Generalized System of Preferences and will no longer enjoy tariff preferences. It must pay taxes at the MFN rate.
Free Trade Agreement (FTA)
FTAs between the EU and third countries (such as Vietnam and Japan) may indirectly affect China’s competitiveness through re-export trade.
Alternative: Consider transiting through RCEP member countries and optimizing tax rates using rules of origin.
IV. Reference for tax rates in key industries
Product category HS code range MFN tax rate in 2025 Special terms
Electronic vehicles 8703.80 10% Carbon emissions must be reported during the CBAM transition period
Solar panels 8541.40 0%-3.7% Anti-dumping duties may apply
Textiles (clothing) Chapters 61-62 8%-12% Must comply with REACH chemical standards
Electronic equipment (mobile phones) 8517.12 0% WEEE directive recycling requirements
V. Compliance and cost optimization suggestions
Rules of origin
If third-party raw materials such as ASEAN are used, it is necessary to ensure compliance with the EU’s “full cumulation” rules to avoid losing preferential qualifications.
Customs valuation
The EU may initiate a review of low-price declared goods. It is recommended to keep complete transaction vouchers (invoices, payment records).
Value-added tax (VAT)
The EU uniformly levies import VAT (tax rates of 15%-27%, different in different countries), and may cancel the tax exemption for small goods (<150 euros) in 2025.
Anti-dumping/countervailing duties
Regularly check the EU trade defense measures database, such as Chinese steel and aluminum products still face high additional taxes.
VI. Practical resources EU official platform
DG TAXUD: Tariff policy updates
Access2Markets: Tax rate query tool
China support channels
EU Department of the Ministry of Commerce: Release early warning information
China Council for the Promotion of International Trade (CCPIT): Provide certificate of origin agency services
VII. Risk warning
Green barriers: In 2025, the EU may expand the scope of EPR (Extended Producer Responsibility) to cover packaging, batteries, etc.
Customs spot checks: Electronic and medical devices need to prepare CE certification and DOC declaration of conformity in advance.