What are the changes in the Customs Tariff 2023?
What is the customs tariff?
The customs tariff defines a European system that codes goods to calculate their customs duty rate. The combined 8-digit nomenclature provides the possibility to keep statistics on foreign trade and to adapt European policies.
The customs tariff is an indispensable tool for classifying goods and declaring their imports and exports.
How is the customs tariff nomenclature composed?
The customs tariff is composed of 11 characters:
- The first six characters are used for the Harmonized System (HS code)
- Digits 7 and 8 correspond to subdivisions of the Harmonized System to meet the tariff or statistical needs of the European Union
- Digits 9 and 10 integrate the Integrated Tariff of the European Communities (TARIC), it is used on the customs declaration.
- The last digit is used for national purposes (e.g. VAT coding, national prohibitions and restrictions, etc.).
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Change in the 2023 customs tariff and new European nomenclature
Each year, the 8-digit Combined Nomenclature that defines customs tariffs in the EU evolves to reflect the realities of international trade. The new version of the nomenclature applies from January 1, 2023 and includes many changes, including the creation of many new terms. In particular, the following chapters of the Tariff 2023 include changes to the customs code and new features:
- Some changes impact the chapter of edible fruits; peels of citrus fruits or melons (chapter 8) as well as that of cereals (chapter 10)
- Chapter 25 mineral products and chapter 26 ores, slag and ash ★ The new features concern mineral materials and wastes
- Chapter 28: inorganic chemicals [...] ★ The changes concern only rare earth metals and their compounds
- Chapter 76: aluminum and aluminum articles ★ The changes concern unalloyed aluminum and aluminum alloys.
- Chapter 84: nuclear reactors, boilers, machinery, apparatus and mechanical appliances; parts of such machinery or apparatus ★ New changes have been made to profile forming machines, machines for additive manufacturing by depositing sand, cement or other mineral products.
- Chapter 85: Electrical machinery, apparatus and equipment and parts thereof, sound recording or reproducing apparatus, television image and sound recording or reproducing apparatus, and parts and accessories of such apparatus ★ The changes mainly concern the family of static converters and electromagnets.
How to check the new features of the Combined Nomenclature 2023?
By downloading the European customs tariff 2023 on EUR-Lex
The new features and changes in the 2023 customs tariff can be identified by a star or a square in front of each product:
★ designates the new customs code numbers
■ denotes code numbers that were used the previous year, but with different content.
Here is the link to download the PDF in the language of your choice for the European Customs Tariff 2023.
Use TARIC to check the 2023 customs codes correspondence
- To facilitate the verification of the 2023 changes of the codes used in 2021 and 2022 in your company, here is the correspondence table (excel format and in English)
- The TARIC Europa database allows you to be informed daily of new TARIC regulations on CIRCABC
Important information:
- Updates may occur during the year.
- The last 2 digits (10 and 80) indicated in the columns following the TARIC code are “subscripts” and are not part of the TARIC code itself.
- The codes followed by a 10 are “intermediate” lines of the nomenclature, i.e. “subheadings” of descriptions. These positions followed by 10 are therefore not “reportable” TARIC codes.
- The codes followed by the index 80 are the “declarable” TARIC codes for customs clearance.
- See sheet 1 “TO READ” of the excel table for further explanation.
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How to define the customs code of your goods with RITA?
RITA (Référentiel Intégré du Tarif Automatisé) is an essential tool for French customs professionals. Constantly updated, it is a reference catalog for the Community and national customs tariff. It includes all regulations related to the tariff classification of goods, applicable duties and taxes, as well as the required accompanying documents.
RITA is also a practical tool for companies and individuals, as it offers a dematerialized version of the customs tariff, with a search ergonomics that is much better than the official version available on EUR-lex. It facilitates customs procedures by providing quick and efficient access to the necessary information.
- Use RITA to determine your customs codes by going to douane.gouv.fr, RITA Encyclopedia.
- Check for changes during the year on RITA > News bubble - Changes in nomenclatures. Please note that these news are only available temporarily.
The worldwide nomenclature of HS codes
What is an HS code?
The objective of the Harmonized System is to provide a global classification of goods. This limits the risk of classification conflicts between different countries and avoids the same products being coded differently.
The HS code is composed of six digits. The first two digits indicate the chapter in which the product is found, the next two digits indicate the title and the last two digits indicate the subtitle. It is important to note that the HS code does not reflect the section number, which can be deduced from the title number.
The World Customs Organization (WCO) is responsible for the publication of the HS nomenclature as well as the Harmonized System Explanatory Notes (HSEN) and classification notices for certain goods. These documents are updated regularly to allow an efficient and harmonized use of the system worldwide.
HS Code Nomenclature 2023
On January 1, 2023, the World Customs Organization released its 7th edition of the 6-digit Customs Code (HS6). This new edition of HS 2023 includes significant changes with 351 amendment sets.
Use the World Trade Organization and World Customs Organization HS TRACKER to track the evolution of your HS codes from 1992 to 2023.
All important information on the Customs Code 2023
What is the purpose of the customs tariff?
The customs tariff is certainly the most important customs code because it offers the possibility to :
- Classify your products in the European 8-digit Combined Nomenclature (CN). know the customs duties applicable to your goods imported into the European Union (EU) - excluding tariff preferences.
- It is also very imposing by its size and content, no less than 1048 pages, and more than 15 500 references.
Why update your customs codes in 2023?
Regularly updating your customs nomenclatures is crucial to ensure the smooth running of your business activities. The benefits of this update include:
- Maintaining the accuracy of your customs databases, which are used by all departments in the company, such as sales activities, purchasing, logistics, customs, accounting, etc.
- Avoiding delays in customs clearance by always having the most recent customs nomenclature, avoiding situations where your customs representative asks for a new nomenclature.
- Preventing customs disputes and ensuring that the customs duties paid are correct. It is therefore important to be vigilant and keep your customs nomenclatures up to date to avoid errors and costly delays that can occur if your data is outdated.
It is therefore important to be vigilant and keep your customs nomenclatures up to date to avoid errors and costly delays that can occur if your data is outdated.
Validating customs codes with Binding Tariff Information (BTI)
Nomenclature errors on the Single Administrative Document (SAD) used by customs when entering or leaving the European Union Customs territory can have serious consequences in terms of litigation with the customs administration.
Although the Binding Tariff Information (BTI) is not mandatory, it is highly recommended as it guarantees the correct customs nomenclature and duties applicable to your product within the European Union. It is valid throughout the European Union for a period of 3 years and allows you to benefit from the expertise of Customs for complex classifications. It can also help you avoid costly adjustments.
It is therefore important to devote time and resources to check and update your customs nomenclatures regularly to avoid errors and the risk of costly litigation. The BTI is an effective tool to ensure the accuracy of your customs declarations and protect your company from the risk of adjustments and penalties.
INTRASTAT and EMEBI 2023 customs codes and declaration
The EMEBI, or INTRASTAT, is a statistical declaration that must be completed under certain conditions for your intra-Community trade:
- If you exceed the INTRASTAT 2023 thresholds
- If you have received a letter from the customs authorities indicating that you must complete the INTRASTAT declaration
To know the INTRASTAT 2023 thresholds for introduction and shipment for all European countries, you can refer to our article on INTRASTAT 2023 thresholds.
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FAQs
What are the changes in the HS code 2023? ›
HARMONIZED TARIFF SCHEDULE 2023 BASIC EDITION
The HTS also includes a variety of changes at the 10-digit level, including new provisions for organic fruits and vegetables, plywood of tropical wood, and face masks, as well as new tariff breakouts for used vehicles and pillows.
This Regulation establishes the latest version of the Combined Nomenclature (CN) and the Common Customs Tariff applicable from 1 January 2023. The Combined Nomenclature is the basis for the declaration of goods at importation into/ exportation from the European Union and for intra-Union trade statistics.
What is customs combined nomenclature code? ›The Combined Nomenclature (CN) is the EU's eight-digit coding system, comprising the Harmonised System (HS) codes with further EU subdivisions. It serves the EU's common customs tariff and provides statistics for trade within the EU and between the EU and the rest of the world.
Have HS codes changed? ›Since establishing them in 1988, the WCO has updated HS codes every five years to reflect these changes. With each change, some HS codes are removed, others have changes to their definitions – with some definitions expanding to include more goods.
What is the new version of HS Code? ›HS 2022, which is the seventh edition of the Harmonized System (HS) nomenclature, is used worldwide for the uniform classification of goods traded internationally, and has been accepted by all Contracting Parties to the Harmonized System Convention. It shall enter into force on 1 January 2022.
How often is the HS Coding system revised? ›The HS is administrated by the World Customs Organization (WCO) and is updated every five years. It serves as the foundation for the import and export classification systems used in the United States and by many trading partners.
What is custom nomenclature? ›The Combined Nomenclature (CN) is a tool for classifying goods, set up to meet the requirements both of the Common Customs TariffEN••• and of the EU's external trade statistics. The CN is also used in intra-EU trade statistics.
What does nomenclature mean in tariff? ›Product nomenclature refers to the classification of goods using some criteria of description e.g., usage, function, or measurement. It becomes Tariff Nomenclature (or tariff lines) when tariff rates are attached to the classification of goods.
What is a product HS code? ›The Harmonized System Classification is a standardized numerical method of classifying traded products. HS numbers (or HS codes) are used by customs authorities around the world to identify products for the assessing duties and taxes, among other things (see below). HS codes are generally 10 digit long.
What is a 6 digit customs code? ›It is an international customs classification system which allocates a unique 6-digit HS code to each group of products. The system was initially adopted by the Customs Cooperation Council in 1983. HS codes are in principle harmonised across most countries around the world however some exceptions exist.
What do the first two digits of HS code represent? ›
HS code. A six-digit code that categorizes each imported good. The first two digits represent the chapter, the middle two digits represent the heading within the chapter, and last two digits represent the sub-heading within the heading.
Is a customs code the same as a commodity code? ›A commodity code (also called a tariff code) is a similar system used by EU and UK customs to describe goods being imported. Unlike HS codes, commodity codes contain 10 or more digits. Luckily, the first six digits are the item's HS code. Only the final four digits are different.
What happens if you use the wrong HS code? ›Incorrectly classifying a product can lead to non-compliance penalties, border delays, seizure of the products, or even a denial of import privileges. As the exporter of the products, you are responsible for correctly classifying them, and therefore you are liable.
What is the Harmonized System of nomenclature? ›The Harmonized Commodity Description and Coding System, also known as the Harmonized System (HS) of tariff nomenclature is an internationally standardized system of names and numbers to classify traded products.
What is the difference between HS code and HTS code? ›Difference Between HS Codes and HTS Codes
The difference between an HS code and an HTS code is the number of digits within the code. A code with six digits is the universal standard HS Code, whereas a code with seven to 10 digits is an HTS Code.
India Power line filter and HSN Code 8536 imports.
How many 6 digit HS codes are there? ›The HS Nomenclature comprises about 5,000 commodity groups which are identified by a 6-digit code and arranged according to a legal and logical structure based on fixed rules.
Is HS code same for all countries? ›Version of HS System
As you can see, the first six digits are the same—these six digits are used worldwide—and the last four digits are different based on the requirements of the country of importation.
Further to our previous communication that the HS code will become a mandatory part of shipping instructions, please take note this change will come into effect beginning February 1, 2023. Any shipping instructions received on or after this date with a missing or incomplete 6-Digit HS code will not be processed.
Are HS codes universal? ›You use an HS code because it is a universal classification tool. Many governments add additional digits to the HS number to further distinguish products in certain categories. These additional digits are typically different in every country.
Is HS code mandatory on bill of lading? ›
6 digits HS code is compulsory for Local Import cargo to be shown on the B/L and Cargo Manifest.
What are the three codes of nomenclature? ›The three codes of nomenclature are the International Code of botanical, zoological & bacteriological nomenclature.
Why is it called nomenclature? ›Nomenclature comes from a Latin word meaning "the assigning of names." English's name and noun are rooted in the Latinate nomen.
What is nomenclature of an item? ›Nomenclature (UK: /nəˈmɛŋklətʃɜːr/, US: /ˈnoʊmənkleɪtʃər/) is a system of names or terms, or the rules for forming these terms in a particular field of arts or sciences.
What are the five codes of nomenclature? ›There are five: the International Code of Zoological Nomenclature (ICZN), the International Code of Botanical Nomenclature (ICBN), the International Code of Nomenclature for Cultivated Plants (ICNCP), the International Code for the Nomenclature of Bacteria (ICNB), and the International Code of Virus Classification and ...
What does change in nomenclature mean? ›Nomenclature change means that a term or phrase is changed throughout a CFR unit. It is mostly used to change an office designation or the title of an agency official. The OFR may require that a set of marked CFR pages accompany a nomenclature change.
How many codes of nomenclature are there? ›There are five codes of nomenclature:
International conferences are held from time to time to update the codes and resolve the controversies, if any.
HS codes are part of an internationally standardized system of names and numbers to classify traded products. The HS code for your product will be listed on the commercial invoice a buyer receives with their order. It may be used to classify products upon export and to calculate applicable taxes and duties upon import.
How do you classify a product in HS code? ›HS codes are composed of 6 digits and broken down into: Chapters (first 2 digits), Headings (first 4 digits) and Subheadings (full 6 digits). The HS codes are further subdivided into 7- to 12- digit items depending on the country (also referred to as commodity codes and national tariff lines).
What is HS code 3824.99 9270? ›9270 - Chemical Products And Preparations Of The Chemical Or Allied Industries, Others -
Is HS code 6 digit or 8 digit? ›
HSN code is a 6-digit uniform code that classifies 5000+ products and is accepted worldwide. It was developed by the World Customs Organization (WCO) and it came into effect from 1988.
Is HS code 6 or 8 digits? ›At the international level, the Harmonized System (HS) for classifying goods is a six-digit code system. The HS comprises approximately 5,300 article/product descriptions that appear as headings and subheadings, arranged in 99 chapters, grouped in 21 sections. The six digits can be broken down into three parts.
How do 6 digit codes work? ›What is a Six-Digit Code? Also referred to as a short code, or six digit phone number, six-digit codes are numbers created by major wireless carriers. These phone numbers allow marketers to communicate with consumers about things like promotional offers, new products and services.
What is the difference between a 6 digit and 10 digit HS code? ›The HS code system is based on a 6-digit nomenclature. Individual countries have extended this to 10 digits for import and 8 for export. Nearly 200 countries use these HS codes as basis for: import duties.
What is the last 4 digits of the HS code? ›Harmonized Tariff Schedule (HTS)
The last four digits are administered by the U.S. International Trade Commission. These final four digits give the product a more detailed description/classification, which helps the United States keep track of import quotas and make sure proper duty is collected.
HS codes consist of three parts: Chapters — first two digits representing the basic category of goods. Headings — first four digits representing a more detailed category. Subheadings — full six digits representing the specific product and containing the most detailed information.
What are the 10 digit commodity codes are used for? ›A commodity code is a ten-digit number that is used to classify different types of goods for both imports and exports between Great Britain and the EU. Commodity codes allow you to find out how much VAT and duty you'll be charged for the goods that you are importing or exporting.
What is the 8 digit commodity code? ›An 8-digit commodity code is mandatory on all Customs Declaration Service declarations except for: customs clearance requests where the goods do not need a licence. simplified declarations (regular use) where you're not claiming a tariff quota on the goods.
What is the last 2 digits of a commodity code? ›The next 2 digits are known as a 'CN code' & this is a combined nomenclature code used by EU authorities to track trade & calculate customs duty. The last 2 digits are known as 'Taric code', this shows any relevant trade policy or tariff quota imposed on that specific item.
What is HS code for change over? ›Changeover switch and HSN Code 85365090 Imports in India - Import data with price, buyer, supplier, HSN code.
What is the HS code for change parts? ›
| Hs Code | Description | No of Shipments |
|---|---|---|
| 84229090 | Of other machinery | 57 |
| 8466 | Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work | |
| 84669390 | Other | 46 |
The HS Nomenclature comprises about 5,000 commodity groups which are identified by a 6-digit code and arranged according to a legal and logical structure based on fixed rules.
What happens if my HS code is wrong? ›Incorrectly classifying a product can lead to non-compliance penalties, border delays, seizure of the products, or even a denial of import privileges. As the exporter of the products, you are responsible for correctly classifying them, and therefore you are liable. Because classifying is complicated this can be a risk.
What is the rotating HS code? ›HS Codes 84573010 : HS Classifcations of Rotary type.
What is the difference between HS Codes and HTS codes? ›Difference Between HS Codes and HTS Codes
The difference between an HS code and an HTS code is the number of digits within the code. A code with six digits is the universal standard HS Code, whereas a code with seven to 10 digits is an HTS Code.
What's the difference between HS codes and commodity codes? HS codes are part of a standardised universal system used to classify trade goods. Commodity codes are used by national governments to further classify goods.
What is the HSN code for repair and modification? ›Q: What is the HSN code for repair and maintenance services? A: Repair and maintenance services fall under HSN code 9987, which covers a range of services including repair of household appliances, vehicles, machinery, and other equipment.
What is the difference between a part and an accessory? ›A part is an essential piece of equipment. A switch on a kitchen appliance is an essential part. A spare part is an extra part that replaces a lost or damaged part of the appliance. An accessory is an optional piece of equipment that comes with the appliance (for example, a spatula that is sold with a mixer).
What is the HS code for phase change materials? ›Phase change material and HSN Code 29171200 Exports from World.
Can a product have multiple HS codes? ›You can only submit one Harmonized System (HS) code per container.
How are HS codes determined? ›
HS codes can be determined by a variety of factors including a product's composition, its form and its function. An example of a product classified according to its form would be whole potatoes. The classification will also change depending on whether the potatoes are fresh or frozen.
What are the six digits of HS code? ›HS codes are composed of 6 digits and broken down into: Chapters (first 2 digits), Headings (first 4 digits) and Subheadings (full 6 digits). The HS codes are further subdivided into 7- to 12- digit items depending on the country (also referred to as commodity codes and national tariff lines).
What is the invalid HS code? ›"Harmonized code is invalid" error usually occurs when the HS code format is wrong or there is a symbol or sign such as 「...」, ＃, etc. input in the HS code.
What are the penalties for incorrect customs declaration? ›If you are found guilty of having goods entered into the commerce of the United States by false declarations you can be fined for each offense, imprisoned, or both. Review your documentation prior to entry or even after entry is made to ensure that the correct information is given to Customs.