Commodity codes 2023/2024: Here’s what will change
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Commodity codes 2023/2024: Here’s what will change

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.

EU amendment notes: the 2024 Combined Nomenclature

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:

  • Chapter 8: Bananas
  • Chapter 20: Tomatoes
  • Chapter 39: Plastic waste
  • Chapter 50: Silk – subheading 500720 “Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk” was simplified
  • Chapter 56: Nonwovens
  • Chapter 70: Waste and scrap of other closed fabrics of rovings of glass fibres
  • Chapter 90: Lasers – passive optical splitters were newly included in heading 9013
  • Chapter 94: Parts of seats of motor vehicles
Further adjustments were made to the classification of some substances in the list of non-proprietary names for pharmaceutical substances in the annexes to the customs tariff.

Quick, accurate, intuitive: commodity code classification software

Classify your goods the way you want – manually, semi-automatically, automatically. For import and export alike.

UK tariff: the Commodity Code correlation table for 2023/2024

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.

What you need to do now: Check your commodity codes!

  • Only up-to-date commodity codes are correct commodity codes – therefore checking and maintaining your master data and templates is necessary.
  • Depending on the software and data service, this can be done automatically or manually using the index of commodities.
  • Please note: The old commodity codes will of course continue to apply for 2023. You should therefore only make the changes when no more customs declarations are due for this year, i. e. ideally shortly before or after the turn of the year.

For AEB solutions: How to make the changeover

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.