EU Customs Tariff 2021 - What changes?

The day before Halloween, the EU published its Customs Tariff. What is in it? What changes? We take a look at the key changes and provide all the HS codes that are replaced, eliminated split etc. With effect from 1 January 2021, Annex I to Regulation (EEC) No 2658/87 is replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty. EVERY trading company needs to care and check. With Customs Manager, its easy!


The EU's Tariff is a goods' nomenclature. It is called ‘Combined Nomenclature’ or ‘CN’ because it is able to meet, at one and the same time:

  1. the requirements of the EU's Common Customs Tariff,

  2. the external trade statistics of the Union,

  3. and other Union policies concerning the importation or exportation of goods.

CN codes or commodity codes were changed this year to take account of

changes in

  1. statistics

  2. commercial policy &

  3. technological and commercial developments.


FOUR EXAMPLES OF EXTRA SUBHEADING BREAKDOWNS

  1. ‘red coral’ in Chapter 5,

  2. ‘red phosphorus’ in Chapter 28,

  3. ‘eucalyptus wood’ in Chapter 44 and

  4. ‘steel laminations’ in Chapter 85 of the CN.


Pharma substances change

Some substances in the list of nonproprietary names of pharmaceutical substances in Annex 3 of Part Three (Tariff Annexes) and in the list of pharmaceutical intermediates in Annex 6 of Part Three (Tariff Annexes) also changed. For example, ‘1,1,1-trifluoroethane

(HFC-143a)’ was re-classified from TARIC code 2903 39 29 25 to 2903 39 24 90.


Changes “At a glance”

Here you will find an overview of all changes that the Item numbers concern, categorized according to the type of change.


These numbers are eliminated in 2021 compared to 2020:

0508 00 00

2804 70 00

3002 20 00

4401 22 00

8504 90 19

9019 20 00

9020 00 00


These numbers will be newly added:

0508 00 10 6307 90 93

0508 00 90 6307 90 95

2804 70 10 8504 90 13

2804 70 90 8504 90 17

3002 20 10 9019 20 10

3002 20 90 9019 20 20

3926 90 60 9019 20 90

4401 22 10 9020 00 10

4401 22 90 9020 00 90


The following goods numbers have changed in terms of content, i.e. in relation to their assigned Goods, changed (reused goods numbers):

3926 90 97

6307 90 98


The following commodity numbers have been changed in a 1: 1 ratio (i.e. individual commodity numbers of the year 2020 were replaced by exactly one new commodity number in 2021):


None


The following commodity codes have been changed in the ratio m: 1 (i.e. several 2020 commodity numbers were changed to a new commodity number in 2021 summarized):


None


The following commodity numbers have been changed in the ratio 1: n (i.e. individual commodity numbers of 2020 were divided into several (new or reused) commodity codes in 2021 divided up:






















TIP

Take a look at the new EU Tariff:

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R1577&from=EN


Comparison source (German)

wa-gegenueberstellung-aktuell (1)
.pdf
Download PDF • 383KB

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