EU Combined Nomenclature for 2025 was published

Photographic portrait of EY

Local Contact

26 Nov 2024
Subject Tax Alerts
Categories Tax alert
Jurisdictions Romania

Commission Implementing Regulation (EU) 2522/2024 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

Combined Nomenclature 2025

A new version of the Combined Nomenclature (CN) was published by the European Commission on 31 October 2024 in the Official Journal of the European Union and will enter into force on 1 January 2025.

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 2025, new tariff codes were introduced for products such as tomatoes, gas oils, urea, aerials and aerial reflectors.

Among the new tariff codes introduced are:

Category of goods

Tariff codes

Whole tomatoes, fresh or chilled, with greatest diameter of less than 47 mm

0702 00 10

Gas oils Having a bio-based carbon content of at least 80 % by weight

2710 19 42

 Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product

3102 10 12

Bark and production waste, scrap, rejects and residues

4401 49 10

Electronic assemblies

8529 90 30

What does this mean for you?

Starting 1 January 2025, 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 2025.

Prepared by:

  • Daniela Neagoe - Senior Manager, Indirect Tax
  • Mihai Petre - Director, Indirect Tax

For additional information, please contact:

  • Alex Milcev – Partner, Tax & Law Leader Romania & Moldova
  • Georgiana Iancu – Partner, Leader of the Indirect Tax Department

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.