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On 31 October 2013, the new Combined Nomenclature was published in the Official Journal of the EU and will enter into force on 1 January 2014.

Goods crossing the EU border must generally be included in the Combined Nomenclature. The rate of duty to be applied to the product is the result. As has just happened, the Combined Nomenclature is adjusted annually by the EU Commission to take account of changes in trade policy, compliance with international obligations and technical and economic developments.

Importers and exporters, in particular holders of customs licences (e.g. authorised exporters, binding tariff information) should now check whether their goods are affected by the change. O&W Attorneys at Law will be happy to assist you.

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