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VIP: Common Customs Tariff / Statistical Nomenclature
03 December 2011
This is a very important notice for all importers as this affects the HS Codes on which you import, which the GRTU received from the Customs Department.
The Combined Nomenclature (CN) is updated at the end of every year and any changes take legal effect from the 1st January of the following year. The Common Customs Tariff for 2012 has been published by means of Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, available at link below:
http://eur-lex.europa.eu/JOIndex.do?year=2011&serie=L&textfield2=282&Submit=Search&ihmlang=en
The new tariff (effective 1 January 2012) introduces significant changes; approximately 800 codes present in the 2011 edition have been withdrawn and a similar number of new lines introduced. There are significant code changes on goods such as meat, fish, fruit and vegetable preparations, fuels, chemicals, articles of iron or steel, printers, recorded/unrecorded media, set-top boxes, cycles and sanitary products.
You can also click on the following link:
to check whether there will be changes at Taric code level (10 digit level). Particular caution is required in this regard as changes of this type can occur at irregular intervals and with little notice from the EU Commission. For instance some products which where VAT exempt on importation might have now become subject to VAT, this of course always on imports from outside the EU.
Members may wish to consult the correlation tables 2011-2012 for guidance at http://www.revenue.ie/en/customs/businesses/importing/cn-correction-tables.pdf. The Correlation Tables will assist traders to establish if their particular codes will be affected by the changes. However, only individual traders will know the codes which are of interest to them and it is important to note that the onus is on each individual trader to carry out checks to confirm whether or not their existing codes will be changing.
The customs Binding Tariff Information Unit is available to assist with classification issues. You are invited to send queries on: .
