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 2013
The EU published Commission Regulation 927/2012 on the 31st of October, which contains the 2013 Combined Nomenclature (CN). Please note that this Regulation replaces the 2012 CN and contains all eight digit tariff codes changes with effect from the 1st of January 2013.
Explanatory Notes to the CN are an important aid for interpreting the various tariff headings but do not have legally binding force.
2013 Combined Nomenclature Code Changes
The number of code changes for 2013 is relatively low with just 35 codes being introduced and 42 codes will be deleted. The main areas of change apply to Pharmaceutical Products in Chapter 30.The heading 3002 that relates to Blood fractions and Immunological products will undergo a code simplification. The sub headings 3003 40 and 3004 40 are being expanded to include specific reference to the Ephedrine products.
There are minor code changes for - Vegetable Roots, Tubers (Ch 7); end-use distinctions for Benzol, Toluol, Xylol & Naphthalene (Ch 27); end-use distinctions for Woven fabrics of Wool & Animal Hair (Ch 51) have undergone a degree of simplification. There has also been some minor restructuring of Unwrought Aluminium (Ch 76)
Correlation Tables (Transposition of 2012 CN Codes to 2013 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 2013
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