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Commission Implementing Regulation (EU) 2364/2023 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Anew version of the Combined Nomenclature (CN) was published by the European Commission on 31 October 2023 in the Official Journal of the European Union and will enter into force on 1 January 2024.
What are the main amendments?
The CN constitutes the basis for the customs declaration of goods, establishes the tariff code and the rate of customs duties that apply to a specific product and is also used for excise purposes, VAT, Intrastat, SAF-T, RO e-Invoice and the RO e-Transport system.
To take account of the changes in statistical and commercial policy requirements, in the CN version from 1 January 2024, new tariff codes were introduced for products such as bananas "Plátano de Canarias" from Chapter 8, "tomatoes" from chapter 20, " waste plastic materials" from chapter 39, "non-woven materials" from chapter 56, "parts of seats for automobiles" from chapter 94 of the CN.
Among the new tariff codes introduced are:
What does this mean for you?
Starting 1 January 2024, the new or amended tariff codes will be used. Consequently, it should be analyzed to what extent your customs declarations and authorization held (e.g. special customs regime, excise), Intrastat declarations are affected by the CN 2024.
Prepared by:
- Daniela Neagoe - Senior Manager, Indirect Tax
- Mihai Petre - Director, Indirect Tax
For additional information, please contact:
- Alex Milcev - Tax & Law Leader Romania & Moldova
- Georgiana Iancu, Partner - Leader of the Indirect Tax Department