Additional Note 1 to Chapter 95 (Repealed) (Tariff notice 8)
Check the repealed Additional Note 1 to Chapter 95 concerning ‘articles for Christmas festivities’.
New regulation
A new regulation was published on 31 October 2025 and entered into force 20 days after this date.
Reg. 2025/1926
This is considered a change in Northern Ireland practice.
This regulation covers various information detailing the changes within the Combined Nomenclature, point 8) specifically details the repealed Additional Note 1 to Chapter 95.
Classification (Combined Nomenclature (CN) code)
Chapter 95
Reason
With a view to securing uniformity of the classification rules in the CN with the interpretation and application of the Harmonized System adopted by the World Customs Organisation and in order to resolve existing classification divergencies in the EU, it is necessary to delete Additional note 1 to Chapter 95 of the CN.
As this Additional note 1 concerns ‘articles for Christmas festivities’, this amendment should be applied as a matter of urgency.
Contact Details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.