Combined Nomenclature as of 1 January 2017


Combined Nomenclature as of 1 January 2017

Customs Flash – Nr. 16 - 2016

Every year before year-end, the European Commission publishes the new Combined Nomenclature for the upcoming year. For 2017 the European Commission published the new applicable CN of 2017 on October 28, 2016. With this ‘Customs Flash’ we would like to inform you about the changes in the CN of 2017.

22 december 2016

Combined Nomenclature

The CN is based on the Harmonized System (‘HS’) of the World Customs Organization (‘WCO’). The HS is used by over 200 countries and economic or customs unions.The HS includes an international product nomenclature (i.e. 6 digits) used to assign classification codes to products that are imported or exported in relevant countries. The HS is framed in order to achieve uniform classification in the world. The Combined Nomenclature (CN) includes further subheadings to the 6-digit HS codes (i.e. completing up to 8 digits) and is included in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

Due to, among other things, technological and commercial developments, it is appropriate to modernize the CN and to adapt its structure every year. Furthermore, every five years, a more comprehensive update is made which is applicable this time.

New codes

The new CN codes are based on the new HS Nomenclature. The 2017 Edition of the HS Nomenclature includes 242 sets of amendments (including some complementary amendments): 85 relating to the agricultural sector; 45 to the chemical sector; 22 to the wood sector; 15 to the textile sector; 6 to the base metal sector; 25 to the machinery sector; 18 to the transport sector and an additional 26 that apply to a variety of other sectors.

The CN codes are changed in accordance with the new HS Nomenclature. This means the same codes in the new CN are affected by the changes in the sectors and groups as mentioned above. Furthermore, other changes to CN codes are introduced by the European Commission itself. These changes in CN codes are relevant to a variety of goods, including wine, olive oil, citrus fruits and acids. All the CN codes in force as of 1January 2017 can be found here.

What does this mean for you?

As of January 2017 you will have to use the new CN codes in your declarations for as far as these are applicable to your products. Failure to use these new codes could lead to filing incorrect declarations, incorrect duty rates being applied to your imports etc.

What to do?

When you are importing products as mentioned in the sectors, groups and products above, please consider checking if new codes are applicable for your products. Also be aware of other possible changes in the CN codes. You will have to use these new codes on your import declaration as of 1 January 2017. If you have any doubts concerning the classification code of your products or concerning the CN, please do not hesitate to contact us. We are happy to assist you.

Meer weten over Combined Nomenclature?

Wilt u meer weten over de Gecombineerde Nomenclatuur? Neem dan contact op met Klaas Winters via +31 (0)88 288 2125

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