The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2022. The 2022 CN reflects the latest changes in the Harmonised System Nomenclature.
The Combined Nomenclature forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN is thus a vital working tool for business and the Member States’ customs administrations.
The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. It is updated every year and is published as a Commission Implementing Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Implementing Regulation (EU) 2021/1832 in EU Official Journal L 385of 29 October 2021. This version applies from 1 January 2022.
Relevant to the Waste Shipment Regulation are the new HS codes related to electric and electronical waste and scrap under heading 8549.
Sourc to press release: DG TAXUD