The Combined Nomenclature applicable as of 1 January 2019 has been published in the Official Journal of the European Union.
The changes (i.e. new tariff codes introduced) have an impact on the main categories of goods below:
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.
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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Partner, Tax Services, Romania
Tel: +40 21 225 3681