Revised Combined Nomenclature for 2023

Number: Ref: 51/2022

Subject: Revised Combined Nomenclature for 2023

Who should read: All those involved in the submission of Customs import,
export & Intrastat declarations.

Related Notification: N/A

Issued by: eCustoms Helpdesk

Issue Date: 22 December 2022

Effective Date: 01 January 2023

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 changes to some CN codes from 1 January 2023. Commission Implementing
Regulation (EU) 2022/1998
refers. The CN is updated annually and the TARIC daily.
Details of the main changes are available on the 2022-2023 correlation tables on the
Customs classification page of the Revenue website here:

It is the responsibility of the declarant to ensure that the goods code entered on customs
declarations is correct.