Guidance

Combined Nomenclature codes (Tariff notice 15)

Check the tariff classification changes to Directive 2003/96/EC for reference codes of Implementing Regulation (EU) 2017/1925.

An update to the Combined Nomenclature of the EU (CNEN) was published on 9 April 2018 as follows, Decision 2018/552, dated 6 April 2018 and in L91/127.

Combined Nomenclature of the EU (2018/552) updates

The references in Directive 2003/96/EC to certain codes of the Combined Nomenclature of Regulation (EC) No 2031/2001 are updated to references to the corresponding codes of Implementing Regulation (EU) 2017/1925:

1) in Article 2(1)(h), code ‘3824 90 99’ is replaced by codes:

  • 3824 99 86
  • 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products)
  • 3824 99 93
  • 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products)
  • 3826 00 10
  • 3826 00 90

2) in Article 16(1) the references to certain codes are updated as follows:

(a) in the second indent of the first subparagraph, code ‘3824 90 55’ is replaced by code ‘3824 99 55’.

(b) in the second indent of the first subparagraph, codes ‘3824 90 80 to 3824 90 99’ are replaced by codes ‘3824 99 80, 3824 99 85, 3824 99 86, 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93, 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826 00 10 and 3826 00 90’.

(c) in the second subparagraph, code ‘2851 00 10’ is replaced by code ‘2853 90 10’.

3) in Article 20(1) the references to certain codes are updated as follows:

(a) in the first sentence of point (c), codes ‘2710 11 to 2710 19 69’ are replaced by codes ‘2710 12 to 2710 19 68 and 2710 20 to 2710 20 39 and 2710 20 90 (only for products of which less than 90% by volume (including losses) distils at 210 °C and 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method))’.

(b) in the second sentence of point (c), code ‘2710 11 21’ is replaced by code ‘2710 12 21’.

(c) in the second sentence of point (c), code ‘2710 11 25’ is replaced by code ‘2710 12 25’.

(d) in the second sentence of point (c), code ‘2710 19 29’ is replaced by codes ‘2710 19 29 and 2710 20 90 (only for products of which less than 90% by volume (including losses) distils at 210 °C and 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method))’.

(e) in point (h), code ‘3824 90 99’ is replaced by codes ‘3824 99 86, 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93, 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826 00 10 and 3826 00 90’.

4) in Annex I, the references to certain codes are updated as follows:

(a) Table A is updated as follows: (i) code ‘2710 11 31’ is replaced by code ‘2710 12 31’ (ii) code ‘2710 11 41’ is replaced by code ‘2710 12 41’ (iii) code ‘2710 11 45’ is replaced by code ‘2710 12 45’ (iv) code ‘2710 11 49’ is replaced by code ‘2710 12 49’ (v) code ‘2710 11 51’ is replaced by code ‘2710 12 51’ (vi) code ‘2710 11 59’ is replaced by code ‘2710 12 59’ (vii) codes ‘2710 19 41 to 2710 19 49’ are replaced by codes ‘2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19’.

(b) in Table B, codes ‘2710 19 41 to 2710 19 49’ are replaced by codes ‘2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19’.

(c) Table C is updated as follows: (i) codes ‘2710 19 41 to 2710 19 49’ are replaced by codes ‘2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19’ (ii) codes ‘2710 19 61 to 2710 19 69’ are replaced by codes ‘2710 19 62 to 2710 19 68 and 2710 20 31 to 2710 20 39’.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This is not considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 19 April 2018