EU Combined Nomenclature 2023 published

04/11/22

On 31 October 2022 a new version of the Combined Nomenclature for 2023 (also known as “the Tariff”) has been published in the Official Journal of the European Union. The Tariff is used for the classification of the goods for imports and for trade between the EU member states (i.e. Intrastat). The new version of the Tariff shall apply from 1 January 2023.

What does this mean for your business?

In the next paragraph the CN codes subject to changes for 2023 can be found. As mentioned, the Tariff is used for the classification of products. As the changes may have an impact on this classification of your products and therefore impact your business, it is important to verify whether these changes are relevant to business.

It is recommended to timely evaluate the effects of the changes (e.g. change of a customs authorisation which includes specific commodity codes, master data in systems to be updated) to prevent any surprises, delays and incorrect declarations being filed as of 1 January 2023.

Changes in 2023

On an annual basis, Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff is updated by the European Commission. This Annex is commonly known as the EU Combined Nomenclature or simply “the Tariff”.

In the overview opposite the CN codes have been included which have been added to the Tariff of 2023. This year there were no CN codes for which the coverage changed; only new CN code numbers have been added. This concerns products like peaches/nectarines, rice, mineral substances, slag, (compounds of) rare-earth metals, aromatic polycarboxylic acids, coffins, unwrought aluminium, machine tools for working metal, machines for additive manufacturing, static converters, magnets.

 

CN codes

0809 30 20  

  2846 90 50  

0809 30 30  

  2846 90 60  

0809 30 80  

  2846 90 70  

1006 10 90  

  2917 39 35  

1006 20 19  

  2917 39 85  

1006 20 99  

  4421 20 10  

1006 30 29  

  4421 20 90  

1006 30 49  

  7601 10 10  

1006 30 69  

  7601 10 90  

1006 30 99  

  7601 20 30  

2530 90 30  

  7601 20 40  

2530 90 40  

  8462 29 00  

2530 90 50  

  8485 80 10  

2530 90 70  

  8485 80 90  

2619 00 95  

  8504 40 60  

2619 00 97  

  8504 40 83  

2805 30 21  

  8504 40 85  

2805 30 29  

  8504 40 86  

2805 30 31  

  8504 40 95  

2805 30 39  

  8505 11 10  

Contact us

Claudia Buysing Damsté

Claudia Buysing Damsté

Partner, PwC Netherlands

Tel: +31 (0)65 103 04 63

Simeon L. Probst

Simeon L. Probst

Partner, Customs & International Trade, PwC Switzerland

Tel: +41 58 792 53 51

Dr. Michael Tervooren

Dr. Michael Tervooren

Partner, PwC Germany

Tel: +49 1511 4261677

Giovanni Gijsels

Giovanni Gijsels

Partner, PwC Belgium

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