ReferencesSupplementary units of measurement
Supplementary units of measurement
Reference of TARIC measurement units used in customs declarations - standard and specific units.
Supplementary units of measurement are used in customs declarations in addition to net weight (in kilograms) for certain tariff headings. They are defined in the TARIC database and are mandatory when required by the tariff heading.
Standard units
| TARIC code | Unit | Abbreviation | Description |
|---|---|---|---|
| KGM | Kilogram | kg | Base unit of mass |
| GRM | Gram | g | 1/1000 of a kilogram |
| TNE | Metric tonne | t | 1,000 kilograms |
| LTR | Litre | l | Unit of volume |
| MTR | Metre | m | Unit of length |
| MTK | Square metre | m2 | Unit of area |
| MTQ | Cubic metre | m3 | Unit of volume |
| NAR | Number of items | p/st | Individual pieces |
| NPR | Number of pairs | pa | Pairs (shoes, gloves, etc.) |
| MIL | Thousands of items | 1000 p/st | Thousands of pieces |
| NCL | Number of cells | cel | Cells (batteries, etc.) |
| CTM | Metric carat | ct | 0.2 grams (precious stones) |
Sector-specific units
Textiles and clothing
| TARIC code | Unit | Typical usage |
|---|---|---|
| NAR | Number of items (p/st) | Clothing, accessories |
| NPR | Number of pairs (pa) | Shoes, gloves, socks |
| KGM | Kilogram (kg) | Fibres, yarns |
| MTR | Metre (m) | Rolled fabrics |
| MTK | Square metre (m2) | Technical fabrics |
Beverages and spirits
| TARIC code | Unit | Typical usage |
|---|---|---|
| LTR | Litre (l) | Liquid volume |
| LPA | Litre of pure alcohol (l alc. 100%) | Excise duty calculation basis |
| HLT | Hectolitre (hl) | Bulk wines and beers |
Electronics and vehicles
| TARIC code | Unit | Typical usage |
|---|---|---|
| NAR | Number of items (p/st) | Components, devices |
| NCL | Number of cells (cel) | Batteries, solar panels |
| WAT | Watt (W) | Solar panel power |
| CCT | Carrying capacity in tonnes | Utility vehicles |
Chemistry and pharmaceuticals
| TARIC code | Unit | Typical usage |
|---|---|---|
| KGM | Kilogram (kg) | Chemical substances |
| GRM | Gram (g) | Pharmaceutical products |
| KNS | Kilogram of dry substance | Chemicals in solution |
| KPH | Kilogram of KOH | Caustic potash |
| KNI | Kilogram of nitrogen (N) | Nitrogen fertilisers |
| KPP | Kilogram of P2O5 | Phosphate fertilisers |
| KPK | Kilogram of K2O | Potassium fertilisers |
Precious stones and metals
| TARIC code | Unit | Typical usage |
|---|---|---|
| CTM | Metric carat (ct) | Diamonds, precious stones |
| GRM | Gram (g) | Gold, platinum, silver |
When supplementary units are required
Supplementary units of measurement are mandatory in the following cases:
- The 10-digit TARIC heading requires it: check the "supplementary unit" column in the TARIC database
- Specific duty calculation: some duties are not ad valorem but calculated on a unit (e.g. EUR/l for spirits)
- Statistical surveillance: the EU collects volume data for certain sensitive products
- Tariff quotas: some quotas are limited by volume, not value
Practical example
For TARIC code 6403 99 96 00 (leather footwear):
Net weight: 500 kg
Required supplementary unit: NPR (number of pairs)
Supplementary quantity: 1,200 paBoth pieces of information must appear on the declaration.
Relationship between net weight and supplementary units
| Declaration field | Mandatory | Content |
|---|---|---|
| Net mass (kg) | Always | Net weight in kilograms |
| Gross mass (kg) | Always | Gross weight with packaging |
| Supplementary unit | If required by TARIC | Quantity in the specific unit |
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