There have been a few changes to some classification codes for January 2022.

To avoid any potential queries or unnecessary delays please update your customer databases/ERP systems where necessary to ensure the correct classification codes are provided.

The World Customs Organisation’s (WCO) Harmonised System (HS) provides 6-digit classification codes. The Combined Nomenclature (CN) is extended to 8-digit level by the EU for exports and to 10-digit TARIC level for EU imports.

From 1 January 2022 there will be significant changes to the CN due to amendments to the WCO’s Harmonised Commodity Description and Coding System.

The HS is updated every 5 years to take account of new products, changes in existing products, and classifications.

The CN is updated annually and the TARIC daily.

Because the HS is only updated every 5 years, there are a significant number of code changes on introduction of each new HS version.

The CN has been revised to account for the changes to the HS 2022 and the new edition will come into effect from 1st January 2022. Commission Implementing Regulation (EU) 2021/1832 refers.

Details of the main changes are available on the correlation tables 2021 /2022 available on the Customs classification page of the Revenue website here.

Also see: