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Nexia Ebner Stolz

Tax Advice

Significant adjustments to customs tariff numbers in 2022

On 01/01/2022, si­gni­fi­cant chan­ges and ad­just­ments to the pre­vious cu­st­oms ta­riff num­bers re­gar­ding the ta­riff clas­si­fi­ca­tion of goods will take ef­fect. The har­mo­ni­zed sys­tem (HS) will be up­dated to the sta­tus of 2022 re­gar­ding the de­scrip­tion of goods and the ta­riff clas­si­fi­ca­tion. For com­pa­nies, this re­sults in in­crea­sed ef­fort du­ring im­ple­men­ta­tion, es­pe­cially in terms of mas­ter data main­ten­ance.

On 29/10/2021, the EU Com­mis­sion an­noun­ced in the Of­fi­cial Jour­nal of the Eu­ro­pean Union via the Com­mis­sion Im­ple­men­ting Re­gu­la­tion (EU) 2021/1832 that the new ver­sion of the Har­mo­ni­zed Sys­tem (HS) ad­op­ted by the World Cu­st­oms Or­ga­niza­tion (WCO), has to be ta­ken into ac­count re­gar­ding the ta­riff list of goods as well as for the Com­mon Cu­st­oms Ta­riff star­ting from 01/01/2022. Chan­ges at the six-di­git HS le­vel are cor­re­spon­din­gly also re­le­vant for the eight-di­git Com­bi­ned No­men­cla­ture (CN).

Alongs­ide the an­nually ad­just­ments of the CN code num­bers, which de­pict the va­lid cu­st­oms ra­tes for the im­port into the EU, the WCO ad­justs the in­ter­na­tio­nally va­lid six-di­git cu­st­oms ta­riff num­bers of the HS no­men­cla­ture every five years.

Ba­sed on the HS ad­just­ments, nu­me­rous new sub­hea­dings are in­tro­du­ced, old sub­hea­dings are de­le­ted, and ad­di­tio­nal text­ual chan­ges are made (WCO cor­re­la­tion ta­ble. On the EU le­vel, these re­vi­si­ons will be ad­op­ted and se­pa­ra­tely mo­di­fied for cer­tain sec­tors, in­clu­ding for ex­am­ple new ty­pes of to­bacco pro­ducts.

Be­cause of these com­plex chan­ges, the ad­just­ment ef­fort will af­fect com­pa­nies in a more far-re­aching way than the an­nual ad­just­ments of the CN. As of 01/01/2022, pre­viously gran­ted Bin­ding Ta­riff In­for­ma­tion (BTI) will ac­cor­din­gly be­come in­va­lid by no­ti­fi­ca­tion to the ow­ners of the af­fec­ted BTI´s and may need to be reap­plied for.

Note: Af­fec­ted com­pa­nies are the­re­fore re­com­men­ded to check the HS chan­ges and their con­se­quen­ces un­til they take ef­fect, in or­der to in­itiate ne­cessary ac­tions.

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