04/11/22
On 31 October 2022 a new version of the Combined Nomenclature for 2023 (also known as “the Tariff”) has been published in the Official Journal of the European Union. The Tariff is used for the classification of the goods for imports and for trade between the EU member states (i.e. Intrastat). The new version of the Tariff shall apply from 1 January 2023.
In the next paragraph the CN codes subject to changes for 2023 can be found. As mentioned, the Tariff is used for the classification of products. As the changes may have an impact on this classification of your products and therefore impact your business, it is important to verify whether these changes are relevant to business.
It is recommended to timely evaluate the effects of the changes (e.g. change of a customs authorisation which includes specific commodity codes, master data in systems to be updated) to prevent any surprises, delays and incorrect declarations being filed as of 1 January 2023.
On an annual basis, Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff is updated by the European Commission. This Annex is commonly known as the EU Combined Nomenclature or simply “the Tariff”.
In the overview opposite the CN codes have been included which have been added to the Tariff of 2023. This year there were no CN codes for which the coverage changed; only new CN code numbers have been added. This concerns products like peaches/nectarines, rice, mineral substances, slag, (compounds of) rare-earth metals, aromatic polycarboxylic acids, coffins, unwrought aluminium, machine tools for working metal, machines for additive manufacturing, static converters, magnets.
0809 30 20 |
2846 90 50 |
0809 30 30 |
2846 90 60 |
0809 30 80 |
2846 90 70 |
1006 10 90 |
2917 39 35 |
1006 20 19 |
2917 39 85 |
1006 20 99 |
4421 20 10 |
1006 30 29 |
4421 20 90 |
1006 30 49 |
7601 10 10 |
1006 30 69 |
7601 10 90 |
1006 30 99 |
7601 20 30 |
2530 90 30 |
7601 20 40 |
2530 90 40 |
8462 29 00 |
2530 90 50 |
8485 80 10 |
2530 90 70 |
8485 80 90 |
2619 00 95 |
8504 40 60 |
2619 00 97 |
8504 40 83 |
2805 30 21 |
8504 40 85 |
2805 30 29 |
8504 40 86 |
2805 30 31 |
8504 40 95 |
2805 30 39 |
8505 11 10 |
Simeon L. Probst
Partner, Customs & International Trade, PwC Switzerland
Tel: +41 58 792 53 51