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1st January, 2023
Number: Ref: 51/2022
Subject: Revised Combined Nomenclature for 2023
Who should read: All those involved in the submission of Customs import, export & Intrastat declarations.
Related Notification: N/A
Issued by: eCustoms Helpdesk
Issue Date: 22 December 2022
Effective Date: 01 January 2023
A tariff classification code is a six to ten-digit code describing a product on a customs declaration. The code is used to determine the duties and tax which are payable at import/export. A tariff code ensures uniformity of product classification worldwide.
The World Customs Organisation’s (WCO) Harmonised System (HS) provides 6-digit classification codes. The Combined Nomenclature (CN) is extended to 8-digit level by the EU for exports and to 10-digit TARIC level for imports.
There will be changes to some CN codes from 1 January 2023. Commission Implementing Regulation (EU) 2022/1998 refers. The CN is updated annually and the TARIC daily. Details of the main changes are available on the 2022-2023 correlation tables on the Customs classification page of the Revenue website here:
It is the responsibility of the declarant to ensure that the goods code entered on customs
declarations is correct.
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