News for Importers and ExportersCustoms Tariff for 2010 |
4 November 2009
On 31 October 2009, the European Commission published a regulation that announces the customs tariff of the EU for 2010. This customs tariff will enter into effect on 1 January 2010. You can find the full version in the Official Journal L 287.
What changes will the customs tariff for 2010 bring?
The customs tariff contains two essential parts – the combined nomenclature, ie the system of classification and the coding of the goods and customs tariffs. While the customs tariffs have remained unchanged for a long time, the combined nomenclature is updated annually. In 2010, there will be changes in the classification of goods predominantly in the following chapters of the customs tariff:
- Chapter 3 (fish)
- Chapter 22 (wine and whisky)
- Chapter 30 (pharmaceuticals)
- Chapters 39 (plastics)
- Chapter 48 (paper)
- Partial changes in Chapters 9, 25, 26, 29, 32, 33, 35, 37, 38, 44, 59, 84 and 85.
Changes in the nomenclature are visibly marked with a 
before the new customs codes. Starting in January 2010 the new customs codes should be used when filing import and export customs declarations. In addition, the codes are important in completing Intrastat reports as they should be included for the first time in the report for January 2010 (ie in February 2010).
The update of the combined nomenclature does not constitute significant changes in how goods are classified. The next extensive nomenclature review is expected to take place in 2012.
What does this mean for you?
- The customs tariff for 2010 brings a number of changes in the nomenclature of goods; customs tariffs remain unchanged.
- Make sure well in advance that the codes for the goods that you use in import, export or Intrastat reports remain unchanged. Make corresponding adjustments in your information systems’ code lists.
- Note that the customs tariff depends on how the goods are classified. For this reason, the correct classification should be used to prevent additional customs duties and sanctions from being assessed for breaching the customs regulations. Should you have any doubts on the customs classification of the goods that you trade, use all available opportunities to verify its correctness. Preventing errors is always cheaper than making corrections later.
If these issues affect you, please do not hesitate and contact us. We will gladly provide you with more detailed information.
These materials and the information contained herein are provided by Deloitte Czech Republic and are intended to provide general information on a particular subject or subjects and are not an exhaustive treatment of such subject(s).
Accordingly, the information in these materials is not intended to constitute accounting, tax, legal, investment, consulting, or other professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect you or your business. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser.
These materials and the information contained therein are provided as is, Deloitte Czech Republic makes no express or implied representations or warranties regarding these materials or the information contained therein. Without limiting the foregoing, Deloitte Czech Republic does not warrant that the materials or information contained therein will be error-free or will meet any particular criteria of performance or quality. Deloitte Czech Republic expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, noninfringement, compatibility, security, and accuracy.
Your use of these materials and information contained therein is at your own risk, and you assume full responsibility and risk of loss resulting from the use thereof. Deloitte Czech Republic will not be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statute, tort (including, without limitation, negligence), or otherwise, relating to the use of these materials or the information contained therein.
If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply.
News for importers and exporters
(190.94 KB)
