Number: Ref: 59/2021
Subject: Revised Combined Nomenclature for 2022
Who should read: All those involved in the submission of Customs import, export & Intrastat declarations.
Related Notification: None
Issued by: eCustoms Helpdesk
Issue Date: 15 December 2021
Effective Date: 01 January 2022
A tariff classification code is a six to ten-digit code describing a product on a customs declaration. The code is used to determine the duties and tax which are payable at import/export. A tariff code ensures uniformity of product classification worldwide.
The World Customs Organisation's (WCO) Harmonised System (HS) provides 6-digit classification codes. The Combined Nomenclature (CN) is extended to 8-digit level by the EU for exports and to 10-digit TARIC level for imports.
There will be significant changes to the CN from 1 January 2022 due to amendments to the WCOs Harmonised Commodity Description and Coding System. The HS is updated/revised every 5 years to take account of new products/changes in products and changes in classifications. The CN is updated annually and the TARIC daily.
Because the HS is only updated every 5 years, there are a significant number of code changes on introduction of each new HS version. The Combined Nomenclature has been revised to account for the changes to the HS 2022 and the new edition will come into effect on the 1 January 2022. Commission Implementing Regulation (EU) 2021/1832 refers.
Details of the main changes are available on the correlation table correlation tables 2021 – 2022available on the Customs classification page of the Revenue website at: https://www.revenue.ie/en/customs-traders-and-agents/importing-and-exporting/classification/index.aspx
It is the responsibility of the declarant to ensure that the goods code entered on customs declarations is correct.
The most frequently used codes that will be deleted are listed in Appendix 1 here.