The Combined Nomenclature (CN) for 2016 was published in the Official Journal of the European Union by Implementing Regulation (EU) 2015/1754. All goods may be classified under one of the CN codes. This is important for foreign trade, customs and excise tax law. The CN is adapted annually to economic and technical developments.
New CN applies from 01.01.2016
The new CN is applicable from 01.01.2016. This is a good opportunity to have the classification of your goods checked. In particular, the new CN brings about changes in “other living plants” of heading 0602 and “flowers and flowers and their buds” of heading 0603; Chapter 29 for “organic/chemical products” has also undergone extensive changes. Various products of the chemical industry falling within Chapter 38 and “Other ceramic tableware, other household or household ceramic articles, hygiene and toiletries” of subheading 6912 00 are also affected by the amendments.The correct classification of the goods often determines the economic success of a company. Incorrect classification can also quickly result in a criminal investigation. We therefore recommend that you always seek legal advice as a precautionary measure.