Supplementary unit
Also called: second quantity · ek ölçü birimi
A quantity other than net mass that must be declared for some tariff lines, such as number of items, pairs, litres or square metres. The required unit is shown against the code in the tariff.
In practice
Missing or wrong supplementary units cause declaration errors and distort specific duty calculations based on that unit.
Related terms
- Specific duty
- A duty expressed as a fixed amount per unit of quantity, for example per kilogram, per litre, per head or per pair. Specific duties are frequent for…
- Tariff line
- The most detailed code in a national or regional tariff at which a duty rate or measure is set, such as an eight-digit CN code, a ten-digit TARIC or…
- Customs declaration
- The act by which a person indicates, in the prescribed form, the customs procedure to be applied to goods and provides the data needed to apply it,…