1 January 2013 tariff - commodity code changes impacting imports, exports and INTRASTAT

A number of revised commodity codes will be introduced in the tariff from 1 January 2013 following the publication of the EU's Combined Nomenclature (“CN”) in OJ No. L304 of 31 October 2012.

The main changes to the codes are in the following sectors:

  • agriculture (live animals, vegetables, etc)
  • mineral products (mineral fuels, oils and the like)
  • pharmaceutical products
  • wood and articles of wood
  • textiles (e.g. wool)
  • aluminium and articles of aluminium

What do you need to do?

It is important that you review the new CN to determine if any of the commodity codes you currently use are affected from 1 January 2013. If so, you should advise your clearance agents of the new codes in advance of 1 January 2013. This should be done to avoid delays in clearance when the new tariff comes into force.

Any BTIs you hold which are impacted by the changes will be invalid from 1 January and you will need to reapply for new ones.

In addition, if you are involved in filing INTRASTAT returns, your classification codes for INTRASTAT purposes may also be affected.

If you require additional information on the changes, assistance in reapplying for BTIs , help in updating your INTRASTAT codes, or guidance in determining the correct classification code for your product, please feel free to contact Anne Williams; phone: +353 1 792 6528; Email, or John O'Loughlin; phone: +353 1 792 6093; Email.