2024 version of EU Combined Nomenclature published

Background

The EU Combined Nomenclature (CN) is amongst others used for the classification of goods upon import and export and for intra-EU trade statistics (e.g. Intrastat). The CN is therefore relevant to determine which rate of import duties applies and how the goods are treated for statistical purposes.

The CN is in principle updated every year and the 2024 version of the CN that can be accessed via this link, shall apply from 1 January 2024.

Overview of the main amendments to the Combined Nomenclature

CN-codes

In this update the changes to CN-codes are limited and first off all consist of a change in Chapter 8 (fruit) where a new tariff subheading has been introduced for ‘Plátano de Canarias’, a variety of bananas (CN 0803 90 11). Also in Chapter 20 (vegetables) new tariff subheadings were introduced, in terms of peeled (CN 2002 10 11 and CN 2002 10 19) and other tomatoes (CN 2002 90 41, CN 2002 90 49, and CN 2002 90 80).
A change also concerns certain products of plastic (Chapter 39). Importers of products of tariff heading 3915 should consider the impact of the changes in this tariff heading, including deletion of subheadings and replacement by new ones, e.g., newly introduced subheadings for waste, pairings and scrap made of polymers of ethylene separating the goods based on their gravity (CN 3915 10 10 and CN 3915 10 20), and replacing earlier applicable CN 3915 10 00 and CN 3915 90 80.
Furthermore, the changes in the CN involve CN-codes for woven fabrics of silk or of silk waste (tariff heading 5007), nonwovens of man-made filaments (tariff heading 5603) and glass fibres and articles thereof (tariff heading 7019.
New CN-codes were also added for passive optical splitters and other devices appliances, and instruments (heading 9013), replacing and specifying the previous subheading CN 9013 80 00, and, similarly, subheading CN 9401 99 90 was replaced to introduce a separate CN-codes for parts of seats used for motor vehicles, thus implementing the recent ruling of the European Court of Justice in the Someo case (ECJ C-725/31, ECLI:EU:C:2023:194).

An overview of the changes to the CN-codes affected, as well as the Correspondence Tables for the CN 2023 and CN 2024 can also be found online via this link.

Other

The duty rates for products covered by the agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA II) have been gradually reduced in line with this agreement.

Furthermore, the classification of certain substances in the list of non-proprietary names of pharmaceutical substances in Annex 3 of Part Three (Tariff Annexes) of the CN have been amended.

Business implications

Beginning on January 1, 2024, an organization that trades products with updated or new CN-codes must use these updated or new codes in its customs declarations. Next to the direct consequences of erroneous classification such as over- or underpayment of duties potentially leading to fines, penalties and increased scrutiny, indirect consequences could entail missed opportunities or risks related to preferential origin calculation and operational inefficiencies as goods can get stuck because customs clearance is not possible. Lastly, it is important to note that, for example, certain customs authorizations might need to be updated to reflect the changes in the CN.

How we can help

Deloitte’s Global Trade Advisory specialists are part of a global network of professionals who provide specialised assistance in global trade and customs matters, including with any questions concerning the classification of your products or concerning the updated CN, today and after 1 January 2024.

For more information about how the announced changes could affect your business, please contact one of our experts.