Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998

The takeaway

The new Combined Nomenclature will enter into force on 1 January 2023. It introduces new tariff codes for a series of products. Those codes will have to be used for customs operations and Intrastat declarations as well as for RO e-Invoice, RO e-Transport and SAF-T, as appropriate.

We recommend that economic operators carry out an internal analysis regarding the implications, including from the VAT perspective, regarding various aspects such as the reduced VAT rate and the application of simplification measures, as appropriate.

The tariff codes valid in 2023 can be consulted by accessing the following link: https://eur-lex.europa.eu/legal-content/RO/TXT/PDF/?uri=CELEX:32022R1998&from=EN

In detail

Considering the changes to the statistical and trade policy requirements, as well as technological and trade developments, the Combined Nomenclature (CN) 2023 introduces, among other things, the following essential changes:

• New subheadings were introduced in the following chapters:
  • CN Chapter 8 (e.g. flat peaches, nectarines);
  • Chapter 10 of the CN (e.g. certain types of rice);
  • Chapter 25 of the CN (e.g., celestine and strontianite);
  • Chapter 26 of the CN (e.g. certain types of waste resulting from the manufacture of pig iron, iron or steel);
  • Chapter 28 (e.g. certain types of rare earths such as cerium or lanthanum);
  • Chapter 29 (e.g. various chemical compounds);
  • Chapter 44 (e.g. certain articles of wood);
  • Chapter 76 (e.g. certain forms of aluminum and its alloys);
  • Chapter 84 (e.g. certain machinery, apparatus and mechanical devices);
  • Chapter 85 (e.g. various types of converters and magnets).

From 1 January 2023, the new tariff codes must be used for customs operations and Intrastat declarations, as appropriate. Moreover, the new tariff codes must also be taken into account for reporting in the RO e-Transport and RO e-Invoice systems, given that changes have been made to chapters such as 8 and 25, which include tariff codes that are the subject of these reports.

It is also recommended to carry out an analysis regarding the implications, including from the VAT perspective, regarding various aspects such as the reduced VAT rate and the application of simplification measures, as appropriate.

In addition, given the differences between the Combined Nomenclature for 2023 and the nomenclature provided by ANAF for SAF-T reporting, we expect the final structure of SAF-T to include the “Combined Customs Tariff Nomenclature” updated according to the latest changes.

[COMMISSION IMPLEMENTING REGULATION (EU) 2022/1998 of 20 September 2022 amending Annex I to Regulation (EEC) no. 2,658/87 of the Council on the Tariff and Statistical Nomenclature and the Common Customs Tariff, published in the Official Journal of the European Union L 282 dated 31 October 2022]