On January 1, 2025, a revised Combined Nomenclature (CN) will come into effect, as stipulated in Implementing Regulation (EU) 2024/2522 by the European Commission. This update introduces significant changes to commodity codes. Organizations are advised to prepare their processes to avoid delays and errors in customs declarations.

What is the Combined Nomenclature (CN)?

The CN is an eight-digit coding system of the European Union, based on the Harmonised System (HS) of the World Customs Organization. This system includes specific EU subdivisions and serves multiple purposes:

• Establishing the common customs tariff within the EU.
• Providing statistics on trade within the EU and with the rest of the world.
• Supporting policies for the import and export of goods.

Key Changes Effective 2025

The new regulation introduces various adjustments to the CN, including:

• New goods subdivisions:
  • Sharks and shark fins (Chapter 3)
  • Tomatoes (Chapter 7)
  • Biofuels (Chapter 27)
  • Liquid urea (Chapter 31)
  • Wood waste and laminate flooring (Chapter 44)
  • Steel laminations and rotor cores (Chapter 85)
• Adjustments to Chapters 27 and 29 to accommodate technological and commercial developments.
• Changes to CN code 0106 19 00 for improved monitoring of specific mammal imports.
• Simplification of Chapter 85 in line with the Information Technology Agreement (ITA).

In total, 49 new CN codes and 193 new TARIC codes will be introduced. A thorough review of existing commodity codes is essential.

Importance of Timely Preparation

Customs authorities offer transposition tables to help companies identify changes relevant to their existing codes. These tables can be accessed via the Customs Tariff on the Customs website. Accurate commodity classification helps prevent:

• Delays in customs declarations.
• Issues during audits or inspections by Customs.

What Does This Mean for Businesses?

Companies should take immediate action to:

1. Review existing commodity codes: Use the transposition tables provided by Customs.
2. Update master data: Ensure all codes are correctly implemented in internal systems.
3. Prepare for audits: Verify that all commodity classifications meet the new requirements.

Conclusion

The changes in the Combined Nomenclature reflect the need for modernization and adaptation to evolving trade and technological conditions. Businesses that proactively address these updates can ensure smooth customs processes and benefit from efficient goods classification.