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VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

Selling in Europe with Incoterm DDP.

Eurofiscalis handle your VAT registration & declarations

I want to learn more

Customs news

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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Table of Contents

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:

Call on a tax representative for your imports into France

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:

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

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.
Call on a tax representative for your imports into France

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.

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 :

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:

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:

To know the INTRASTAT 2023 thresholds for introduction and shipment for all European countries, you can refer to our article on INTRASTAT 2023 thresholds.

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