Customs codes 2023: modification of nomenclatures.
Some nomenclatures have been modified in the customs tariff in 2023. Each year, the European Commission publishes an updated version of the Combined Nomenclature (CN) in the OJEU (the official journal).
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What are the changes in the Customs Tariff 2025?
Based on the latest version is now available as Commission Implementing Regulation (EU) 2024/2522 in EU Official Journal 2024/2522 L series of 31 October 2024.
Became effective from January 1, 2025.
Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates
New codes for sharks and shark fins.
Chapter 7: Edible vegetables, plants, roots and tubers
Subheadings for fresh tomatoes are created based on presentation type and diameter.
Chapter 10: Cereals
Creation of specific codes for organically grown cereals.
Chapter 25: Salt; sulfur; earths and stone; plaster, lime and cement
A thorough update to the ornamental stone subheadings based on their place of origin.
Chapter 27: Mineral fuels, mineral oils and products of their distillation
New codes for biofuels.
Chapter 28: Inorganic chemicals
Introduction of subheadings for certain rare gases (krypton, neon, xenon).
Chapter 29: Organic chemicals
Modifications for organic-inorganic compounds and halogenated derivatives.
Chapter 31: Fertilizers
New codes for ureas in nitrogen fertilizers.
Chapter 44: Wood, charcoal and articles of wood
Introduction of new subheadings for wood waste and laminate flooring.
Chapter 76: Aluminium and aluminium structures
Clarifying the differences between unalloyed and alloyed aluminium.
Chapter 84: Nuclear reactors, boilers, machinery, apparatus and mechanical devices
Updated classification for 3D printers using sand, cement or other mineral products.
Chapter 85: Electrical machinery and equipment
New codes for steel laminations and stator/rotor cores.
Check the EU customs code correlation table 2024-2025
Use TARIC to check the 2025 customs codes correspondence
Source: Custom tariffs
What are the changes in the Customs Tariff 2023?
What is the customs tariff?
The customs tariff defines a European system that codes goods to calculate their customs duty rate. The combined 8-digit nomenclature provides the possibility to keep statistics on foreign trade and to adapt European policies.
The customs tariff is an indispensable tool for classifying goods and declaring their imports and exports.
How is the customs tariff nomenclature composed?
The customs tariff is composed of 11 characters:
- The first six characters are used for the Harmonized System (HS code)
- Digits 7 and 8 correspond to subdivisions of the Harmonized System to meet the tariff or statistical needs of the European Union
- Digits 9 and 10 integrate the Integrated Tariff of the European Communities (TARIC), it is used on the customs declaration.
- The last digit is used for national purposes (e.g. VAT coding, national prohibitions and restrictions, etc.).
Eurofiscalis assists you in your imports into France for your customs declarations and the reverse charge of import VAT.
Change in the 2023 customs tariff and new European nomenclature
Each year, the 8-digit Combined Nomenclature that defines customs tariffs in the EU evolves to reflect the realities of international trade. The new version of the nomenclature applies from January 1, 2023 and includes many changes, including the creation of many new terms. In particular, the following chapters of the Tariff 2023 include changes to the customs code and new features:
- Some changes impact the chapter of edible fruits; peels of citrus fruits or melons (chapter 8) as well as that of cereals (chapter 10)
- Chapter 25 mineral products and chapter 26 ores, slag and ash ★ The new features concern mineral materials and wastes
- Chapter 28: inorganic chemicals [...] ★ The changes concern only rare earth metals and their compounds
- Chapter 76: aluminum and aluminum articles ★ The changes concern unalloyed aluminum and aluminum alloys.
- Chapter 84: nuclear reactors, boilers, machinery, apparatus and mechanical appliances; parts of such machinery or apparatus ★ New changes have been made to profile forming machines, machines for additive manufacturing by depositing sand, cement or other mineral products.
- Chapter 85: Electrical machinery, apparatus and equipment and parts thereof, sound recording or reproducing apparatus, television image and sound recording or reproducing apparatus, and parts and accessories of such apparatus ★ The changes mainly concern the family of static converters and electromagnets.
How to check the new features of the Combined Nomenclature 2023?
By downloading the European customs tariff 2023 on EUR-Lex
The new features and changes in the 2023 customs tariff can be identified by a star or a square in front of each product:
★ designates the new customs code numbers
■ denotes code numbers that were used the previous year, but with different content.
Here is the link to download the PDF in the language of your choice for the European Customs Tariff 2023.
Use TARIC to check the 2023 customs codes correspondence
- To facilitate the verification of the 2023 changes of the codes used in 2021 and 2022 in your company, here is the correspondence table (excel format and in English)
- The TARIC Europa database allows you to be informed daily of new TARIC regulations on CIRCABC
Important information:
- Updates may occur during the year.
- The last 2 digits (10 and 80) indicated in the columns following the TARIC code are “subscripts” and are not part of the TARIC code itself.
- The codes followed by a 10 are “intermediate” lines of the nomenclature, i.e. “subheadings” of descriptions. These positions followed by 10 are therefore not “reportable” TARIC codes.
- The codes followed by the index 80 are the “declarable” TARIC codes for customs clearance.
- See sheet 1 “TO READ” of the excel table for further explanation.
Eurofiscalis assists you in your imports into France for your customs declarations and the reverse charge of import VAT.
How to define the customs code of your goods with RITA?
RITA (Référentiel Intégré du Tarif Automatisé) is an essential tool for French customs professionals. Constantly updated, it is a reference catalog for the Community and national customs tariff. It includes all regulations related to the tariff classification of goods, applicable duties and taxes, as well as the required accompanying documents.
RITA is also a practical tool for companies and individuals, as it offers a dematerialized version of the customs tariff, with a search ergonomics that is much better than the official version available on EUR-lex. It facilitates customs procedures by providing quick and efficient access to the necessary information.
- Use RITA to determine your customs codes by going to douane.gouv.fr, RITA Encyclopedia.
- Check for changes during the year on RITA > News bubble - Changes in nomenclatures. Please note that these news are only available temporarily.
The worldwide nomenclature of HS codes
What is an HS code?
The objective of the Harmonized System is to provide a global classification of goods. This limits the risk of classification conflicts between different countries and avoids the same products being coded differently.
The HS code is composed of six digits. The first two digits indicate the chapter in which the product is found, the next two digits indicate the title and the last two digits indicate the subtitle. It is important to note that the HS code does not reflect the section number, which can be deduced from the title number.
The World Customs Organization (WCO) is responsible for the publication of the HS nomenclature as well as the Harmonized System Explanatory Notes (HSEN) and classification notices for certain goods. These documents are updated regularly to allow an efficient and harmonized use of the system worldwide.
HS Code Nomenclature 2023
On January 1, 2023, the World Customs Organization released its 7th edition of the 6-digit Customs Code (HS6). This new edition of HS 2023 includes significant changes with 351 amendment sets.
Use the World Trade Organization and World Customs Organization HS TRACKER to track the evolution of your HS codes from 1992 to 2023.
All important information on the Customs Code 2023
What is the purpose of the customs tariff?
The customs tariff is certainly the most important customs code because it offers the possibility to :
- Classify your products in the European 8-digit Combined Nomenclature (CN). know the customs duties applicable to your goods imported into the European Union (EU) - excluding tariff preferences.
- It is also very imposing by its size and content, no less than 1048 pages, and more than 15 500 references.
Why update your customs codes in 2023?
Regularly updating your customs nomenclatures is crucial to ensure the smooth running of your business activities. The benefits of this update include:
- Maintaining the accuracy of your customs databases, which are used by all departments in the company, such as sales activities, purchasing, logistics, customs, accounting, etc.
- Avoiding delays in customs clearance by always having the most recent customs nomenclature, avoiding situations where your customs representative asks for a new nomenclature.
- Preventing customs disputes and ensuring that the customs duties paid are correct. It is therefore important to be vigilant and keep your customs nomenclatures up to date to avoid errors and costly delays that can occur if your data is outdated.
It is therefore important to be vigilant and keep your customs nomenclatures up to date to avoid errors and costly delays that can occur if your data is outdated.
Validating customs codes with Binding Tariff Information (BTI)
Nomenclature errors on the Single Administrative Document (SAD) used by customs when entering or leaving the European Union Customs territory can have serious consequences in terms of litigation with the customs administration.
Although the Binding Tariff Information (BTI) is not mandatory, it is highly recommended as it guarantees the correct customs nomenclature and duties applicable to your product within the European Union. It is valid throughout the European Union for a period of 3 years and allows you to benefit from the expertise of Customs for complex classifications. It can also help you avoid costly adjustments.
It is therefore important to devote time and resources to check and update your customs nomenclatures regularly to avoid errors and the risk of costly litigation. The BTI is an effective tool to ensure the accuracy of your customs declarations and protect your company from the risk of adjustments and penalties.
INTRASTAT and EMEBI 2023 customs codes and declaration
The EMEBI, or INTRASTAT, is a statistical declaration that must be completed under certain conditions for your intra-Community trade:
- If you exceed the INTRASTAT 2023 thresholds
- If you have received a letter from the customs authorities indicating that you must complete the INTRASTAT declaration
To know the INTRASTAT 2023 thresholds for introduction and shipment for all European countries, you can refer to our article on INTRASTAT 2023 thresholds.
Eurofiscalis assists you in your imports into France for your customs declarations and the reverse charge of import VAT.
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