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EU Combined Nomenclature for 2023 was published
Commission Implementing Regulation (EU) 1998/2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Combined Nomenclature 2023
A new version of the Combined Nomenclature (CN) was published by the European Commission on 31 October 2022 in the Official Journal L282 and will enter into force on 1 January 2023.
What are the main amendments?
The CN constitutes the basis for the customs declaration of goods, determines the tariff code and the rate of customs duty that applies to a particular product and is also used for excise duties, VAT, Intrastat, SAF-T, RO e-Factura and RO e-transport purposes. The CN.
In the 1 January 2023 version of the CN, new tariff codes have been introduced.
Among the new tariff codes introduced are:
|
Category of goods |
Tariff Codes |
|---|---|
|
Waste suitable for the extraction of vanadium |
2619 00 95 |
|
Rare-earth metals – Cerium and lanthanum |
2805 30 21 |
|
Machines for additive manufacturing by sand, concrete or other mineral products deposit |
8485 80 10 |
|
Accumulator chargers |
8504 40 60 |
|
Rectifiers |
8504 40 83 |
What does this mean for you?
Starting 1 January 2023, the new or amended tariff codes will be used. Consequently, it should be analyzed to what extent the new codes in CN 2023 impact you.
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