Combined Nomenclature and Common Customs Tariff applicable in the EU from 1 January 2024
On 31 October, Commission Implementing Regulation (EU) No 2023/2364 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff was published.
This Regulation establishes the latest version of the Combined Nomenclature (CN) and the Common Customs Tariff applicable from 1 January 2024.
In the interest of modernising the Combined Nomenclature (CN), new subheadings were introduced to facilitate monitoring of specific goods, such as:
- ‘Plátano de Canarias’ (CN code 0803 90 11) in Chapter 8,
- ‘Tomatoes prepared or preserved in different immediate packings’ (CN codes 2002 10 11, 2002 10 19, 2002 90 20) in Chapter 20,
- ‘Plastic waste’ (CN codes 3915 10 10, 3915 10 20, 3915 90 20, 3915 90 70), in Chapter 39,
- Silk – subheading 5007 20 ‘Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk’ was simplified in Chapter 50,
- ‘Waste and scrap of other closed fabrics of rovings of glass fibres’ (CN codes 7019 62 10, 7019 62 90) in Chapter 70,
- ‘Parts of seats of motor vehicles’ (CN code 9401 99 20) in Chapter 94.
The Combined Nomenclature is the basis for the declaration of goods at importation into/ exportation from the European Union and for intra-Union trade statistics.
Further information can be found in: