The 2017/1925 Implementing Regulation (EU) published in the Official Journal L 282 of the European Union the Combined Nomenclature (CN) for 2018. All goods are classified under one of the CN code numbers, which is relevant to the law of extra-community trade, customs and excise duties. An adjustment to economic and technical developments takes place annually. Entrepreneurs should check whether anything has changed with regard to the classification of their goods.

New CN applies from 01.01.2018

The adapted CN is applicable from 01.01.2018, which is a good opportunity to have the classification of goods checked.

In particular, the new CN introduces changes concerning tariffs on fresh bananas (Decision 2011/194/EU), information technology products (Decision 2016/971/EU) and civil aircraft. In addition, obsolete scientific names and codes have been deleted and new subheadings created, for example to facilitate the monitoring of goods needed for the manufacture of unconventional explosive devices and incendiary devices. In addition, the INN list and the list of pharmaceutical intermediates have been adapted.

For the sake of clarity it was necessary to lay down certain minor amendments to approximate the different language versions of the CN, in particular the text of the headings or subheadings and the notes to the sections or chapters. Minor changes to the wording can therefore have far-reaching consequences for companies.

Adjustment of the product list for external trade statistics

In accordance with the changes in CN, the changes to the list of goods for foreign trade statistics will also take effect on 01.01.2018. The respective commodity codes are required for statistical purposes and are used to code goods for export or import declarations to the competent authority. This commodity code is used to report which quantity of a particular class is exported or imported.

The Federal Statistical Office has published an overview of the changes from 2018 here.

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.

We will advise you on the classification of your goods and check if the changes affect your goods.

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Dieser Artikel wurde am 8. August 2018 erstellt. Er wurde am 16. August 2018 aktualisiert. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.

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