The Combined Nomenclature (CN) forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN is thus a vital working tool for business and the Member States' customs administrations.
The European Commission has published the latest version of the Combined Nomenclature applicable as from 1 January 2023 and the UK has confirmed it will be adopting the new changes as well, and these will be published in due course.
The UK and EU review annually the endings to commodity/tariff codes. Each update may see new codes added or some may be changed, lowering, or adding additional duty rates.
Some of the additional new codes include:
0809 30 30 - Nectarines
4421 20 10 - Other articles of wood: Of fireboard
7601 10 10 - Aluminium, not alloyed: Slabs
8485 80 10 - Machines for additive manufacturing by sand, concrete, or other mineral products deposit
For the full notice and to see all the changes you can click here.
We are therefore prompting exporters and importers to check the UK’s Integrated Online Tariff in due course to check whether your goods’ tariff might have been subject to any relevant changes. It is the trader’s responsibility to ensure you are using the right HS codes and it is a good practice to conduct reviews every 12 months following any updates on the CN.
Do you need help understanding the above or help with using the correct commodity code?
·Please email firstname.lastname@example.org or call 0161 393 4314, we can offer 1-2-1 guidance and advice
You can attend our next Understanding Tariff Code training course on 25th January
Sources: European Commission