The European Commission has published the new Combined Nomenclature for 2013. The new version is valid from 01.01.2013 and can already be found in the Official Journal of the European Union (link to the new Combined Nomenclature).

Purpose of the Combined Nomenclature

The Combined Nomenclature is used to record trade within the Community and external trade. Goods are classified under a specific tariff number. The granting of certain duties also depends on this classification. The classification process often leads to difficulties when several customs tariff numbers are available for one product. In such cases it may be worth obtaining binding tariff information.

A revised version of the Combined Nomenclature is published each autumn. New customs tariff numbers can be introduced and existing customs tariff numbers abandoned. In particular, those who declare goods under the simplified customs procedure or the local clearance procedure must pay attention to changes, as authorisations are often granted for certain groups of goods that refer to the first digits of the customs tariff number.

Dieser Artikel wurde am 16. August 2018 erstellt. Er wurde am 16. July 2020 aktualisiert. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.

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