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 270th meeting of the Customs Code Committee Tariff and Statistical Nomenclature section (Sub-Section Agriculture/Chemistry)
On the 10th and 11th of June 2025, the 270th meeting of the Customs Code Committee Tariff and Statistical Nomenclature section (Sub-section Agriculture/Chemistry) 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 271st meeting of the Customs Code Committee Tariff and Statistical Nomenclature section (Sub-Section Combined Nomenclature)
On the 3th of July 2025, the 271th meeting of the Customs Code Committee Tariff and Statistical Nomenclature section (Sub-section Agriculture/Chemistry) was held. Amongst others the following topics were discussed:
- Presentation of CN 2026 draft:
- The commission presented the English version of the Combined Nomenclature (CN 2026).
- Member states raised concerns about missing tariff provisions from Regulation (EU) 2025/1227 (Russia/Belarus)
- COM clarified that the regulation’s basis (Article 207 TFEU means it will be implemented in TARIC, not CN.
- Amendments and technical Discussions:
- Updates proposed for recital (5) to include missing subheadings (e.g., 1602 31, 1602 32, 1602 39, 0407 19).
- Debate on terminology: “headings” vs. “subheadings”; majority supported simplified use of “subheadings”.
- Correction proposed for Chapter 95: adding “Additional Note 1”.
- COM guided MS through Annex I amendments, including harmonisation of footnote terminology.
- Civil Aircraft Codes & Project Proposal:
- One MS suggested reviewing codes for civil aircraft and launching a project group.
- COM agreed the review would be useful and will consider the proposal.
- Product Classification Clarifications:
- Discussion on hydrogen fuel cell generators: classified based on output (~100kW).
- Reminder to MS to verify linguistic versions, especially minor textual changes like “made from wire”.
- Inquiry into jumper cables classification (CN code 8544 30 00); COM noted it's under examination.
- Voting Outcome:
- All Member States voted in favour of the CN 2026 draft.
- Some MS expressed hope for future inclusion of similar regulations in CN; COM agreed to re-examine the approach.
- Next Meeting:
- CN 2027 meetings planned for March, May, and July 2027; possible extra meetings in November 2027 and January 2028.