01/11/17
The Combined Nomenclature applicable as of 1 January 2018 has been published in the Official Journal of the European Union.
The main categories of goods affected by the new changes, introducing new tariff codes, are as follows:
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.
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.