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EU Customs : upcoming CN changes for 2024

Starting from January 1st 2024 the new version of the Combined Nomenclature (CN) will be applicable for the EU declarations of import, export, Intrastat and for other reports.

Published by the Commission on October 31st, the main changes of the new CN concern:

  • tariff codes in chapters 8, 20, 39, 50, 56, 70, 90, 94 
  • reduction of tariff rates for certain IT products

It’s important to address these changes as soon as possible, for being able to use the new /modified tariff codes in your Customs & Intrastat declarations starting from 2024.

The new CN can also affect the binding tariff information and the existing customs authorisations which may require the update.

The CN was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. Being updated every year, it’s published in the Official Journal of the European Union (L Series) through the Commission Implementing Regulation.

The regulation 2023/2364 of 26 September 2023 aims principally to implement the gradual reduction of duty rates for products covered by the agreement on the Extension of trade in Information Technology Products (ITA) and to maintain the zero-rated tariff duty. This justifies the creation of the separate CN code for certain passive optical splitters classified in heading 9013.

The tariff codes changes in other chapters intend to facilitate monitoring of specific goods :

  • ‘Plátano de Canarias’,
  • ‘tomatoes’,
  • ‘plastic waste’,
  • ‘Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk’,
  • ‘nonwovens’,
  • ‘waste and scrap of other closed fabrics of rovings of glass fibres’,
  • ‘parts of seats of motor vehicles’.

The CN changes concern both importers-exporters for calculation of Customs duties and intra-community traders for reporting in intra-Union trade statistics.

Find here the full version of COMMISSION IMPLEMENTING REGULATION (EU) 2023/2364 of 26 September 2023.

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