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What is Tariff Quotas

Tax Definition:-

A form of European Union (EU) preference under which limited amounts of specified goods may be imported to the EU and admitted to free circulation at a reduced or nil rate of customs duty and/or Common Agricultural Policy (CAP) charges. Quota limits for goods may be expressed in units of weight; volume; quantity or value.

© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-26 15:24:47

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