The Combined Nomenclature (CN) is the goods nomenclature of the common customs system of the European Union. Every forwarding company that offers transport of goods services, must understand it perfectly. It was adopted on July 23, 1987 by means of “Regulation (EEC) No. 2658/87 of the Council on the tariff and statistical nomenclature and the common customs tariff”.
It serves to set the common customs tariff (TARIC) and to efficiently control the statistics of the international transport of goods in the Union; both at the community level (exports and imports between member countries), and at the extra-community level (foreign trade of member countries with the rest of the world).
This coding system is composed of 8 digits and includes the codes of the Harmonized System (HS), with other subdivisions of the EU.
Both the Combined Nomenclature (NC) and the Harmonized System (SA) have undergone changes that affect foreign trade this year, 2022, thus affecting, to a certain extent, air freight brokers.
CHANGES IN THE HARMONIZED SYSTEM
The Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System, is an international system for classifying goods produced by the World Customs Organization (WCO). This is a general classification system for freight transport, of approximately 5,000 six-digit product categories in a hierarchical structure.
This has been modified for the seventh time in order to serve as a basis for the classification of merchandise throughout the world, the change being in force from January 1st of this year, 2022.
Changes to the Harmonized System, intended to improve international freight transport, include, for example, new subchapters adapted to new product flows, technological advances, and environmental and social issues such as:
- 2404, new tobacco and nicotine products.
- 3827, mixtures containing halogenated derivatives of methane, ethane or propane.
- 8485, additive manufacturing machines.
- 8524, flat screen display modules.
- 8549, waste and scrap, electrical and electronic.
- 8806, unmanned aircraft (drones).
- 8807, parts of the apparatus of headings 8801, 8802 or 8806.
COMBINED NOMENCLATURE AND COMMON CUSTOMS TARIFF
On October 29, the Commission’s Implementing Regulation (EU) 2021/1832 was published, amending Annex I of Council Regulation (EEC) No. 2658/87, regarding the tariff and statistical nomenclature and the tariff common customs.
This Regulation, which is updated daily if necessary for all freight forwarding companies and those who need it, establishes the latest version of the Combined Nomenclature (CN) and the Common Customs Tariff applicable as of January 1, 2022.
Exceptionally, the error correction of Commission Implementing Regulation (EU) 2021/1832, published on November 19, has completely replaced the annex to this Regulation.
Given the scope of the changes to the Harmonized System, which will be applicable in 2022, the changes to the Combined Nomenclature are also relevant.
For more information on this, you can visit these links:
- Correction of errors of Regulation (EU) 2021/1832.
- DG TAXUD – Combined Nomenclature 2022.
- Common Customs Tariff.
COMPOSITION OF THE COMBINED NOMENCLATURE
The NC is composed of:
- The nomenclature of the harmonized system.
- The community subdivisions of said nomenclature, called “CN subheadings” when the corresponding types of duties are specified.
- Preliminary provisions, additional section or chapter notes and footnotes referring to CN subheadings.
This grants an 8-digit numerical code to each subheading or type of merchandise. The first 6 figures indicate the headings and subheadings of the harmonized system nomenclature. The last two figures define the Combined Nomenclature subheadings. Additionally, two more figures are added, which correspond to the common tariff, that is, the TARIC (if not specified, two zeros will be entered).
In case of doubts and need help, the explanatory notes of the combined nomenclature can be used; these offer detailed explanations for each category of products. Please note that explanatory notes are NOT legally binding.
CODE OF CONDUCT FOR THE MANAGEMENT OF THE COMBINED NOMENCLATURE
This code of conduct is intended to facilitate the management of the subheadings listed in Annex I to the Basic Regulation, in particular, as regards the process of maintaining, creating and deleting subheadings, for the sake of simplification and modernization of the Combined Nomenclature. The principles of this code apply to all subheading modification requests.
Requests to change the nomenclature can be submitted by the Directorate General for Taxation and Customs Union, Eurostat and the other Commission services, as well as the Customs Code Committee, the Member States and the European Federations of Economic Operators.
All applications must contain the corresponding reasons, the subheadings of the nomenclature in question, an estimate of the volume of trade of the products in question and a presentation of these.
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