EU Combined Nomenclature 2025 published

14/11/24

Recently a new version of the Combined Nomenclature for 2025 (also known as “the Tariff”) has been published in the Official Journal of the European Union. The Tariff is used for the classification of 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 2025.

What does this mean for your business?

As mentioned, the Tariff is used for the classification of products. As such a change may have an impact on the classification of your products and therefore an impact on 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 filled as of 1 January 2025.

Changes in 2025

Annually 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’’.

This year there were no CN codes for which the coverage changed; only new CN code numbers have been added. This concerns products like sharks and shark fins, tomatoes, biofuels, liquid urea, wood waste, laminate flooring, steel fins, and rotor cores. Please find the complete list in the final paragraph.

Harmonised System

Furthermore, it is worth mentioning that a recently published report titled "Exploratory Study on the Possible Strategic Review of the Harmonised System (HS)" has emerged. This study marks a critical step in evaluating the current state and long-term sustainability of the HS.

Trade systems, customs procedures, and products have undergone significant changes since its implementation of the HS in 1988. In today's trade environment, which is characterised by diverse users, a faster pace of trade, rapidly evolving products, and increasingly complex policy requirements, the current HS can present challenges.

One of the recommendations mentioned in the report is to expand the HS nomenclature to an 8-digit code. This expansion would provide more detailed classification for products and better accommodate the evolving trade landscape.

This report does not lead to immediate changes in the HS. The report was prepared on behalf of the World Customs Organization (WCO), and any potential changes would require input and consensus from WCO members before implementation. Despite not leading to immediate changes, it is good to acknowledge its presence and monitor any developments that will follow.