Combined Nomenclature - applicable as of 1 January 2018

01/11/17

In brief

The Combined Nomenclature applicable as of 1 January 2018 has been published in the Official Journal of the European Union.

 

In detail

The main categories of goods affected by the new changes, introducing new tariff codes, are as follows:

  • Electronic Cigarettes (tariff code 8543 70 70);
  • Nicotine and its salts, ethers, esters and other derivatives thereof (tariff codes 2939 79 10);
  • Certain chemical products containing nicotine (tariff codes 3824 99 56);
  • Printing inks (tariff code 3215 11 00 and 3215 19 00).

Thus, as of 1 January 2018, the new tariff codes are to be used for customs purposes and Intrastat statements, as well as for operations involving excise products.

[Source: Regulation (EU) 2017/1925 dated 12 October 2017 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. L282 on 31 October 2017.]

 

The takeaway

In order to avoid potential errors or irregularities regarding the tariff classification of goods in relation to Intrastat reporting, customs operations and those concerning excise products, we recommend that companies check the tariff codes and change, where required, the tariff codes they use, in order to apply the correct tariff codes as of 1 January 2018.

Contact us

Mihaela Mitroi

Partner, Tax Services, Romania

Tel: +40 21 225 3672

Ionuț Simion

Country Managing Partner, Romania

Tel: +40 21 225 3708

Daniel Anghel

Tax and Legal Services Leader, Romania

Tel: +40 21 225.3794

Diana Coroabă

Partner, Tax Services

Tel: +40 21 225 37 94

Ionuţ Sas

Partner, Tax Services, Romania

Tel: +40 21 225 3741

Contact us

Mihaela Mitroi

Partner, Tax Services, Romania

Tel: +40 21 225 3672

Ionuț Simion

Country Managing Partner, Romania

Tel: +40 21 225 3708

Daniel Anghel

Tax and Legal Services Leader, Romania

Tel: +40 21 225.3794

Diana Coroabă

Partner, Tax Services

Tel: +40 21 225 37 94

Ionuţ Sas

Partner, Tax Services, Romania

Tel: +40 21 225 3741

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