Classification of Goods
All goods imported into or exported from the EU must be classified for Customs purposes. Each separate product is assigned a particular classification code. The Combined Nomenclature (CN) sets out the general rules for the classification of goods to an eight-digit level and is updated on a yearly basis.
Combined Nomenclature 2014
The EU published Commission Regulation 1001/2013 on the 31st of October, which contains the 2014 Combined Nomenclature (CN). Please note that this Regulation replaces the 2013 CN and contains all eight digit tariff codes changes with effect from the 1st of January 2014.
Explanatory Notes to the CN are an important aid for interpreting the various tariff headings but do not have legally binding force.
2014 Combined Nomenclature Code Changes
The number of code changes for 2014 is relatively low with just 31 codes being introduced and 25 codes will be deleted.
There are minor code changes for - Molluscs (Ch 03), Fertilisers (Ch 31), Articles of Wood (Ch 44), Fiberglass (Ch 70) and of Cast Iron or Steel (Ch 73). There has also been some restructuring, of the heading which covers parts and accessories for motorcycles (Ch 87).
Significantly, the 2014 CN reflects the major amendments to the classification and the duty rate applicable to monitors (Ch.85), which took affect in October, 2013.
Correlation Tables (Transposition of 2013 CN Codes to 2014 CN Codes)
The Correlation Tables will assist traders to establish if their particular codes will be affected by the changes. However, only individual traders will know the codes which are of interest to them and it is important to note that the onus is on each individual trader to carry out checks to confirm whether or not their existing codes will be changing.
This database integrates all measure relating to the Tariff. It allows you to find the goods code for the item you are importing from outside the community to the required ten-digit level. The taric code is comprised of the CN code with further subdivisions. The taric database will allow you to search for codes as well as view the following:
- Third Country duty
- Suspension of duties
- Tariff Quotas
- Tariff Preferences
- Anti-dumping Measures
Taric Code Changes 2014
Taric code changes generally happen on the 1st of January each year. Particular caution is required in this regard as changes of this type can occur at irregular intervals and with little notice from the EU Commission.You can check to see if your taric code will change at the following link:
Advice about the correct tariff classification of specific goods can be sought from the Classification Unit. While every effort is made to provide accurate verbal advice on the tariff classification, this advice is not legally binding. It is recommended that if you want legal certainty on a tariff code you should apply for Binding Tariff Information
|Food; agricultural; chemical||353-67-63261|
|Textiles; footwear; fabrics; headgear||353 67-63240|
|Wood; plastics; rubber and articles thereof||353-67-63439|
|Articles of stone; ceramic products; glass and glassware||353-67-63241|
|Base Metal and articles of base metal||353-67-63276|
|Machinery; Electrical equipment||353-67-63245|
|Medical or Surgical Instruments||353-67-63239|
- The European Customs Inventory of Chemical Substances (ECICS):
this database allows users clearly and easily identify chemicals and classify them correctly and easily in the Combined Nomenclature. It may be accessed at: European Customs Inventory of Chemical Substances
- BTI Database:
this database contains classification decisions issued by European Union countries. Details on the composition of goods (excluding any confidential information) and the justifications for classifications are provided. It may be accessed at: BTI Database
provides free access to European Union law and other documents considered to be public. Information relating to commission regulations and commission decision are available at: EUR-Lex
- Other Material:
Other material relating to the classification of goods for customs purposes is available from the World Customs Organisation