The Commission implementing Regulation (EU) 2018/1602 of 11 October 2018 published the Combined Nomenclature (CN) for 2019 in Official Journal L 273 of the European Union. All goods are classified in one of the code numbers of the Combined Nomenclature, which in turn has enormous significance for foreign trade, customs and excise law.
Amendments to the CN are necessary in order to adapt it to economic and technical developments. In addition, changes to the structure of the CN are regularly appropriate in order to simplify the legislation.
Businesses should now urgently consider whether there have been changes in the classification of their goods by 2019.
New CN will apply from 01.01.2019
The amended CN is to be applied from 01.01.2019. This is a good opportunity for all businesses to have the classification of their goods generally reviewed.
The main purpose of the new CN is to progressively reduce the customs duties for fresh bananas as required by Council Decision 2011/194/EU. In addition, there are changes in tariff rates for products covered by the Agreement in the form of the Declaration on the expansion of trade in information technology goods (ITA 2). The list of international non-proprietary names (Part III, Section II, Annex 3 to the CN) and the list of pharmaceutical intermediates benefiting from duty-free treatment have also been adapted. In order to better monitor the growing market for ‘bands for beverage can bodies’, ‘bands for beverage can lids and tabs’, new CN codes have been added to subheading 7606 12 and these products have been defined in additional notes.
As every year, some obsolete codes have been deleted and new subheadings introduced to facilitate the monitoring of specific products.
Adaptation of the list of goods for external trade statistics
In order to take account of the changes to the CN, the changes to the list of goods for foreign trade statistics (WA) will also take effect at the same time as 01.01.2019. The commodity codes of the CN are required for statistical purposes in this respect and are used to code goods in order to make export or import declarations to the competent authority. The commodity code is then used to report in which concrete quantities goods of a certain class are exported or imported.
The Federal Statistical Office in Wiesbaden will soon publish an overview of the changes.