At the turn of each year, revisions are made to the Combined Nomenclature (CN) – the seventh and eight digits of the UK Trade Tariffs.
Every five years, the Harmonised Schedule (HS) – the first six digits of the nomenclature are also revised. The most recent amendment to the HS codes occurred in 2022. This year, the annual tabled amendments to CN codes are updated on the UK Trade Tariff.
Traders are required to submit the correct commodity codes for their products as a legal obligation for tax assessments and regulatory obligations, and also for the compilation of trade statistics. If your company relies on the commodity code from an overseas supplier, you will need to check if the treatment is the same and how much of the code applies in the UK.
Alinea Customs provide an overview of the principal amendments to the nomenclature:
- Chapter 8: Bananas
- Chapter 20: Tomatoes
- Chapter 39: Plastic waste
- Chapter 50: Silk – subheading 500720 “Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk” was simplified
- Chapter 56: Nonwovens
- Chapter 70: Waste and scrap of other closed fabrics of rovings of glass fibres
- Chapter 90: Lasers – passive optical splitters were newly included in heading 9013
- Chapter 94: Parts of seats of motor vehicles
Additional changes have been made to the classification of certain pharmaceutical products in the the annex of the nomenclature.
On 26 September 2023, the European Commission established COMMISSION IMPLEMENTING REGULATION (EU) 2023/2364 of 26 September 2023 published on 31 October 2023, identifying changes made to the Combined Nomenclature.
The commodity codes listed in the Annex must be reported by companies in exports or intra-Community transactions from January 1, 2024.
On 20 November 2023 HM Revenue & Customs published a list of the corresponding changes that will be implemented from 1 January 2024 available from: Publication of 8-digit Commodity Code correlation table for 2023/2024 and Updates to Commodity Code Structure.
8 Digit Commodity Code Correlation Table 2023/2024
The 8 Digit commodity code correlation table for 2023/2024 has been published.
| 2023 8-digit code | 2024 8-digit code |
|---|---|
| 0803 90 10 Fresh | 0803 90 11 & 0803 90 19 Fresh |
| 0803 90 10 Fresh | 0803 90 11 Plátano de Canarias |
| 0803 90 10 Fresh | 0803 90 10 Other |
| 2002 10 10 Peeled | 2002 10 11 & 2002 10 19 Peeled |
| 2002 10 10 Peeled | 2002 10 11 In immediate packings of a net content exceeding 1kg |
| 2002 10 10 Peeled | 2002 10 19 In immediate packings of a net content not exceeding 1kg |
| 2002 90 31 & 2002 90 39 With a dry matter content of not less than 12% but not more than 30% by weight | 2002 90 20 With a dry matter content of not less than 12% but not more than 20% by weight |
| 2002 90 31 In immediate packings of a net content exceeding 1kg | ex 2002 90 20 With a dry matter content of not less than 12% but not more than 20% by weight |
| 2002 90 31 & 2002 90 39 With a dry matter content of not less than 12% but not more than 30% by weight | 2002 90 41 & 2002 90 49 With a dry matter content of more than 20% but not more than 34% by weight |
| 2002 90 31 In immediate packings of a net content exceeding 1kg | ex 2002 90 41 In immediate packings of a net content exceeding 1kg |
| 2002 90 39 In immediate packings of a net content not exceeding 1kg | ex 2002 90 20 With a dry matter content of not less than 12% but not more than 20% by weight |
| 2002 90 39 In immediate packings of a net content not exceeding 1kg | ex 2002 90 49 In immediate packings of a net content not exceeding 1kg |
| 2002 90 91 & 2002 90 99 With a dry matter content of more than 30% by weight | |
| 2002 90 91 In immediate packings of a net content exceeding 1kg | ex 2002 90 41 In immediate packings of a net content exceeding 1kg |
| 2002 90 91 In immediate packings of a net content exceeding 1kg | ex 2002 90 80 With a dry matter content of more than 34% by weight |
| 2002 90 91 In immediate packings of a net content exceeding 1kg | ex 2002 90 49 In immediate packings of a net content not exceeding 1kg |
| 2002 90 99 In immediate packings of a net content exceeding 1kg | ex 2002 90 80 With a dry matter content of more than 34% by weight |
| 3915 10 00 Of polymers of ethylene | 3915 10 10 & 3915 10 20 Of polymers of ethylene |
| 3915 10 00 Of polymers of ethylene | 3915 10 10 Having a specific gravity of less than 0,94 (for example, PE-LD) |
| 3915 10 00 Of polymers of ethylene | 3915 10 20 Having a specific gravity of 0,94 or more (for example, PE-HD) |
| 3915 90 80 Other | 3915 90 20 Of polymers of ethylene terephthalate (for example, PET) |
| 3915 90 80 Other | 3915 90 70 Other |
| 5007 20 61 & 5007 20 69 Of yarns of different colours | |
| 5007 20 61 Of a width exceeding 57cm but not exceeding 75cm | ex 5007 20 60 Of yarns of different colours |
| 5007 20 69 Other | ex 5007 20 60 Of yarns of different colours |
| 5603 14 90 Other | 5603 14 20 & 5603 14 80 Other |
| 5603 14 90 Other | 5603 14 20 Carrier sheet, of polyester, specified in additional note 1 to this chapter |
| 5603 14 90 Other | 5603 14 80 Other |
| 5603 94 90 Other | 5603 94 20 & 5603 94 80 Other |
| 5603 94 90 Other | 5603 94 20 Carrier sheet, of polyester, specified in additional note 1 to this chapter |
| 5603 94 90 Other | 5603 94 80 Other |
| 7019 62 00 Other closed fabrics of rovings | 7019 62 Other closed fabrics of rovings (covering 7019 62 10 & 7019 62 90) |
| 7019 62 00 Other closed fabrics of rovings | 7019 62 10 Waste and scrap |
| 7019 62 00 Other closed fabrics of rovings | 7019 62 90 Other |
| 8517 69 90* Other apparatus for the transmission or reception of voice, images or other data … …, Other | 8517 69 90* Other apparatus for the transmission or reception of voice, images or other data … …, Other |
| 8517 69 90* Other apparatus for the transmission or reception of voice, images or other data … …, Other | ex 9013 80 40 Passive optical splitters, not containing any electrical or electronic elements, for telecommunications |
| | 9013 80 Other devices, appliances and instruments (covering 9013 80 40 & 9013 80 80) |
| 8544 70 00* Optical fibre cables | 8544 70 00* Optical fibre cables |
| 8544 70 00* Optical fibre cables | ex 9013 80 40 Passive optical splitters, not containing any electrical or electronic elements, for telecommunications |
| 9013 80 00 Other devices, appliances and instruments | 9013 80 80 Other |
| 9401 99 90 Other | 9401 99 20 Of seats of a kind used for motor vehicles |
| 9401 99 90 Other | 9401 99 80 Other |
“ex” means that the content of the code for the year 2024 comes partly from the code of the previous year which can be found opposite.
Codes 8517 69 90 & 8544 70 00 are valid in 2023 and 2024. Their scope is reduced due to movement of some goods to code 9013 80 40 in 2024.
Updates to Commodity Code Structure The following Commodity Codes will be added as of 1 January 2024
- 9013804000
- 9013808000
The following Commodity Codes will be added as of 07 November 2023
- 3904100015
The following commodity codes will be added as of 15 November 2023:
- 3904100080
- 3904100025
- 3904100085
The following commodity codes will be merged as of 15 November 2023
- 3904100010 is being absorbed into 3904100015
- 3904100010 is being absorbed into 3904100025
- 3904100090 is being absorbed into 3904100080
- 3904100090 is being absorbed into 3904100085
More information
For information on how this may impact your business, and assistance with classification and packing list preparations, please contact the consultancy team at Alinea Customs.
Email: customs@alineacustoms.com
