EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Customs Code Committee Summary Reports
Minutes of the 269th meeting of the Customs Code Committee – Sub-Section Combined Nomenclature
On the 20th of May 2025, the 269th meeting of the Customs Code Committee – Sub-section Combined nomenclature was held. Amongst others the following topics were discussed:
- First Reading of CN 2026:
- The Committee reviewed amendments for the draft CN 2026, including classification issues related to lithium nickel manganese cobalt oxides and lithium iron phosphate.
- A majority supported the description "lithium iron phosphate" for the new CN code.
- Discussions included the need for supplementary units for various products, with the Commission committing to further analysis.
- New CN Codes for Aluminium Profiles:
- A request by European Aluminium for new CN codes was not supported due to insufficient backing from Member States despite successful laboratory tests.
- Modification Proposals:
- Support was expressed for modifying Additional Note 2 to Chapter 3 (Lamna nasus) and deleting Additional Note 1 to Chapter 95 (Christmas festivities).
- A typographical error in the proposal to modify Annex 10 regarding fluorinated greenhouse gases was noted and corrected.
- Sustainable Aviation Fuel (SAF):
- The complexity of classifying SAF products was discussed, with a need for more information from the industry.
- Virgin and Recycled PET:
- A request was made to create new CN codes to distinguish between virgin and recycled PET, pending clarification on technical questions.
- Next Meeting: The next Committee meeting is scheduled for July 3, 2025, to discuss the Regulation for CN 2026.
Minutes of the 127th meeting of the Customs Code Committee - General Customs Legislation Section
On the 1st of April 2025 the 127th meeting of the Customs Code Committee – General Customs Legislation Section was held in Brussels.
- During this meeting a proposal to amend Implementing Regulation (EU) 2015/2447 were discussed.
- The amendment aims to make responses from consulted customs authorities mandatory to prevent granting AEO status to non-compliant economic operators.
- This amendment was discussed in the 59th meeting of the CEG-GEN on November 25, 2024.
- Data from 2019 to 2021 showed many cases where consulted Member States did not respond, raising compliance concerns.
- European Court of Auditors Recommendation: The recommendation from the Court's special report 13/2023 prompted the legislative amendment to enforce mandatory replies.
- Clarifications: Questions were raised regarding specific wording in the amendment, which were clarified by the Commission.
- Voting Outcome: All 26 Member States present voted in favor of the amendment, representing 97.98% of the EU population.
- Next Steps: The amendment is expected to be published in the Official Journal by late April, with no date set for the next meeting yet.