Quick Tips for Logistics Professionals
Every year, the European Union updates its Customs Tariff.
- Use the RITA online service provided by French Customs to find your product’s customs code.
- Download the Customs Tariff 2024 in PDF and learn how to identify the changes,
- Consult theonline TARIC Europa nomenclature, use the customs code correlation table 2023-2024 in XLS or the excel file comprising all European nomenclatures (updated on February 28.)
- You can also refer to the HS TRACKER for HS codes of the World Customs Organization.
- Using the correct HS codes is essential to define the customs duties applicable to your products, avoid delays and customs disputes. To ensure your customs nomenclature, you can request a BTI.
- Finally, a more difficult solution: the French customs authorities have put at your disposal a page dedicated to the classification of goodswhich includes all relevant sources of information to help you determine the nomenclature of your products.
Customs, customs agents and freight forwarders use HS codes (Harmonized System) codes, also called commodity codes to clear all goods crossing international borders. In the European Union, these codes are defined by the customs tariff, also known as the EU Combined Nomenclature.
EU HS codes: what’s new in 2024?
Each year, the 8-digit combined nomenclature that defines customs tariffs within the European Union evolves to keep pace with the reality of international trade. The new edition, which came into force on January 1, 2024, includes many changes, such as the creation of 23 codes and the deletion of 15 others.
In particular, there are changes to customs codes and new features in the following chapters of Tariff 2024:
- A number of changes have been made to the edible fruit and vegetables chapter, notably for bananas (chapter 08) and tomatoes(chapter 20).
- In Chapter 39, which covers plastics and articles made from them , there are some new features for ethylene polymer waste (3915).
- There are insignificant changes in Chapter 50: silk and silk waste, and in Chapter 56: wadding, felt and non-wovens; special yarns; twine, cordage, rope and cables; articles of rope manufacture.
- Chapter 70 : Glass and glassware, HS4 7019 – Glass fibers is affected by changes.
- Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts and accessories thereof.
- The changes mainly concern the laser family, other than laser diodes; other optical devices and instruments, not specified or included elsewhere in this chapter.
- Chapter 94: furniture; medical and surgical furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
- The changes mainly concern HS4 9401: seats (excluding those of HS4 9402), whether or not convertible into beds, and parts thereof.
If your products fall under these customs chapters, we invite you to check if your TARIC/10 codes have changed on the website RITA > News bubble – Changes in nomenclature. Please note that these news are only available temporarily.
How to secure your customs codes in 2024?
Here are 4 methods to determine the customs code of your goods, or to verify the validity of a code in the new Customs Tariff 2024:
RITA: Easily determine the customs code of your goods and follow the news
The RITA (Référentiel Intégré du Tarif Automatisé) is the reference catalog of the EU and French customs tariffs and is constantly updated by the French Customs. It brings together the regulations concerning the tariff classification of the goods, the applicable duties and taxes, the required accompanying documents, …
The RITA encyclopedia offers you a dematerialized version of the customs tariff, with a search ergonomics infinitely superior to the official text made available on EUR-lex!- Use RITA to determine your customs codes by going to douane.gouv.fr, RITA Encyclopedia.
- Check for changes during the year on RITA > bulle Actualités – Modifications de nomenclatures. Please note that these news are only available temporarily.
- Use RITA to determine your customs codes by going to douane.gouv.fr, RITA Encyclopedia.
Eur-Lex: download and track changes the European customs tariff 2024
Download the European Customs Tariff 2024 in PDF in English or in the language of your choice on the EUR-Lex website.
To identify changes, look for (ctrl + f) the ★ or ■ signs in the PDF version:★ designates the new customs code numbers;
■ refers to code numbers that were used in the previous year, but with different content.TARIC: check correlations and consult the EU customs code base online
The European Commission maintains the TARIC (Integrated Tariff of the European Union) database.
- To help you check whether the customs codes used by your company will change between 2023 and 2024, use the TARIC 2023/2024 correlation table (excel format, coming soon).
- Consult the TARIC Europa database online on the EC Europa website, updated daily, and watch for TARIC news on CIRCABC.
Caution:- The European Commission’s TAXUD DG has updated to February 28, 2024 the Excel file file containing all EU 10-digit customs nomenclatures (TARIC), with descriptions by level in the tree structure. ( Source : TARIC EUROPA-CIRCAB.)
Updates may occur throughout the year. To be followed on TARIC Europa or on RITA in the News and/or Experts-Downloads sections. - The last 2 digits (10 and 80) indicated in the columns following the TARIC code are “indices” and are not part of the TARIC code itself.
- The codes followed by an index 10 are “intermediate” lines of the nomenclature, i.e. “subheadings” of descriptions. These positions followed by 10 are therefore not “reportable” TARIC codes.
- The codes followed by the index 80 are the TARIC codes “declarable” for customs clearance.
- See sheet 1 “TO READ” of the excel table for further explanation.
- The European Commission’s TAXUD DG has updated to February 28, 2024 the Excel file file containing all EU 10-digit customs nomenclatures (TARIC), with descriptions by level in the tree structure. ( Source : TARIC EUROPA-CIRCAB.)
WCO: use the global HS code nomenclature
The HS was last reviewed worldwide in 2022. The HS revision cycle happens every 5 years, but for this edition, the cycle has been extended by one year, bringing the next edition to 2028. The next edition of The 6-digit Customs Code (HS6) will come into force on January 1, 2028 . The WCO is already reporting on trends and recommendations for the next edition of HS2028 :
- PCB-containing waste oils falling under subheading 2710.91 will have to be specified in order to collect more precise data on transboundary waste movements, so as to monitor compliance with commitments made under the Basel Convention.
- HS compliance with the Chemical Weapons Convention (CWC): countries are invited to take into account the new chemicals in OPCW Schedules 1 and 2.
- Two compounds have been added to Annex III of the Rotterdam Convention, which lists pesticides and industrial chemicals banned or severely restricted for health or environmental reasons. An update will therefore be required for 2903.
Use HS TRACKER from the World Trade Organization and the World Customs Organization to track the evolution of your HS codes from 1992 to 2023.
HS codes: what you need to know
What is the purpose of the HS codes and Customs Tariff?
The customs tariff is one of the most important customs documents because it allows you:
- to classify your products in the European 8-digit Combined Nomenclature (CN).
- find out the customs duties applicable to your goods imported into the European Union (EU) – excluding tariff preferences.
It is also very imposing by its size and content, no less than 1048 pages, and more than 15,500 references.
Why it’s important to update your customs codes
Updating your customs nomenclatures is important, as it will allow you:
- to maintain the reliability of your customs databases, intended for all company departments (Sales, Purchasing, logistics, customs, accounting, etc.).
- avoid delays in customs clearance, when your customs representative comes back to you to tell you that your customs nomenclature no longer exists and that he needs the new 2024 nomenclature.
- avoid customs disputes and make sure you’re paying the right custom duties.
To go further: validate your customs classification with a BTI
Classifying your products, especially technological products, among the 15,500 references of the tariff classification of goods, can quickly become a risky headache.
A nomenclature error on the Single Administrative Document (SAD) used in customs at the entry or exit of the Customs Territory of the Union can cost a heavy litigation with the customs administration.
Binding Tariff Information (BTI) is not mandatory, but it guarantees the customs nomenclature and duties applicable to your product within the European Union. Valid throughout the European Union for a period of 3 years, it allows you to benefit from the expertise of Customs for complex classifications, and can avoid costly adjustments.
