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.