Combined Nomenclature applicable as of 1 January 2019

In brief

The Combined Nomenclature applicable as of 1 January 2019 has been published in the Official Journal of the European Union.

In detail

The changes (i.e. new tariff codes introduced) have an impact on the main categories of goods below:

  • certain aluminium alloy products - tariff codes 7606 12 11 and 7606 12 19;
  • certain aquatic invertebrates - tariff code 0308 30 80;
  • petroleum oils and oils obtained from bituminous minerals (other than crude oils)- tariff code 2710 12 50;
  • other offset printing machinery - tariff codes 8443 13 34, 8443 13 32, 8443 13 38.

As of 1 January 2019, the new tariff codes are to be used for customs purposes, Intrastat declarations and operations involving excise goods, as appropriate.

[Source: Regulation (EU) 2018/1602 of 11 October 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff published in the Official Journal of the European Union No. L273 on 31 October 2018 - https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2018:273:FULL&from=EN ]

The takeaway

In order to avoid potential errors or irregularities regarding the tariff classification of goods for purposes of Intrastat reporting, customs operations and those involving excise goods, we recommend that companies check the tariff codes and - where required - update them to ensure the correct use of tariff codes as of 1 January 2019.

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