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EU Combined Nomenclature for 2020
1 min. de citit
In this issue:
Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) no. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
A new version of the Combined Nomenclature (CN) was published by the European Commission on 31 October 2020 in the Official Journal L280 and will enter into force on 1 January 2020.
What are the main amendments?
The CN constitutes the basis for the declaration of goods, for customs and is also used for excise duties, VAT, Intrastat purposes. The CN determines the tariff code and the rate of customs duty that applies to a particular product.
New tariff codes were introduced and other codes were removed. As an example, in the 1 January 2020 version of the CN the following new tariff codes were introduced:
What does this mean for you?
Starting 1 January 2020, the new or amended tariff codes will be used. Consequently, you should check to what extent your customs declarations and authorizations held (e.g. special customs regime), Intrastat declarations and also operations involving excisable products are affected by the CN 2020.