On October 31, 2023, the EU Commission published changes to the Combined Nomenclature. The Publication of the UK tariff followed on November 20. Check your commodity codes now.
To prevent incorrect tax assessments and avoid unauthorized exports, companies need the correct commodity codes for their goods – both for export and import. However, this is not a one-off affair: At the turn of the year, the Combined Nomenclature (CN) code is reissued and changes to the Harmonized System (HS) are also made every five years. The last change took effect on January 1, 2022 – so the changes this year will be smaller. Timely and careful preparation is nevertheless necessary.
With Commission Implementing Regulation (EU) 2023/2364 of September 26, which was published by the European Commission on October 31, the changes to the Combined Nomenclature, i.e. the 7th and 8th digits in the EU, are known.
The commodity codes listed in the Annex must be reported by companies in exports or intra-Community transactions from January 1, 2024.
The most important changes at a glance:
Classify your goods the way you want – manually, semi-automatically, automatically. For import and export alike.
With the publication of the 8-digit Commodity Code correlation table for 2023/2024 and updates to the Commodity Code Structure by the UK tariff on November 20, we now have an overview of the changes for the coming year, which coincide with the EU changes.
AEB will promptly publish what you should bear in mind when changing your commodity codes manually or automatically in the AEB Help Center. Export Filing: The new commodity codes will be available in the application after rollout of the December service pack.
To replace the new commodity codes in your material master and the templates in the AEB web applications, use the "Update commodity codes" menu function in your material master.
Keep in mind: Only run the "Update commodity codes" function when you no longer need to send any declarations for 2023.
