UK to adopt EU CN for 2023

BY:

Sandra Strong
11 November 2022

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We have confirmed with HMRC that the UK will be following the 8-digit code changes introduced in the 2023 EU Combined Nomenclature and will be publishing a table showing the 8-digit correlations for 2023 in the UK Integrated Online Tariff in due course.

On 31 October 2022, the European Commission published the Combined Nomenclature (CN) code to come into force on 1st January 2023. The CN covers the first 8-digits of a commodity code used for export declarations and intra-EU declarations, known as Intrastat reports. We have confirmed with HMRC that the UK will be following the 8-digit code changes introduced in the 2023 EU Combined Nomenclature and will be publishing a table showing the 8-digit correlations for 2023 in the UK Integrated Online Tariff in due course, please check the ‘News’ pages for updates. 


Please note that the number of code changes in 2023 is much reduced from last year as the 2022 changes included amendments introduced as a result of the 5-yearly review of the Harmonised System Nomenclature (HS Code). Just to clarify, there will be no changes in 2023 to affect the first 6-digits of the commodity codes. Any amendments to the 8-digit CN will be for description clarification purposes and should not result in any changes in the rates of Customs duty payable. 


Any changes to the full 10-digit codes used at import (known as the TARIC in the EU) has not been published yet. 


Not sure what to do next – please get in touch  enquiries@strongandherd.co.uk


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