New Combined Nomenclature 2018

Article

New Combined Nomenclature 2018

Customs Flash – 19-2017

The European Commission has published the Combined Nomenclature for 2018. This Flash provides a short overview with amendments.

23 november 2017

Combined Nomenclature (CN) forms the basis for the declaration of goods:

  • at importation or exportation;
  • when subject to intra-Union trade statistics. 

The CN determines which rate of customs duty applies and how the goods are treated for statistical and commercial purposes. The CN is thus a vital working tool for businesses and EU Member States' customs and VAT administrations.

A new version of the CN was published on 31 October 2017 and will enter into force as of 1 January 2018 (see Commission Implementing Regulation (EU) 2017/1925).

New codes have been introduced for products including chemical products, machinery and parts thereof, and foodstuffs.
Please be aware that additional changes to the CN can occur during the year.

What does this mean for you?

The new CN may include new or amended classification codes for the products in which your organization trades. When shipping the goods listed below from
1 January 2018, your organization may have to use new codes for customs and VAT declarations:

  • See Annex I for the nomenclature codes that are new in CN 2018.
  • See Annex II for the nomenclature codes with a changed description in CN 2018.

What to do?

When your organization is trading products that have new or amended classification codes, these new codes must be used on declarations from
1 January 2018. If you have any questions concerning the classification codes of products or concerning the CN, please contact us. We are happy to provide assistance.

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