On Monday 31 October 2022 the European Commission published the updated Combined Nomenclature (CN) for 2023. The publication of the 2023 CN can be found here: EUR-Lex – 32022R1998 – EN – EUR-Lex (europa.eu).

The most significant updates to the CN relate to – amongst others:

  • Addition of new subheadings to better monitor particular items and account for changes in requirements related to statistics, commercial policy, and technological and commercial developments (e.g. ‘critical raw materials’ of Chapters 25, 26, 28 and 85);
  • Implementation of the gradual reduction of duty rates for products covered by the ‘Declaration on the Expansion of Trade in Information Technology Products’-agreement (also referred to as the ITA-agreement). The relevant part of the respective agreement – that specifies the reductions to be implemented by 2023 – can be found here: European Union ITA Expansion Schedule Approved.xlsx (wto.org);
  • Addition of CN codes introduced throughout 2022 that can be found here: EUR-Lex – 32022R0859 – EN – EUR-Lex (europa.eu).

The declaration of goods upon import, export, or when subject to intra-Community trade statistics between EU Member States is based on the CN. This sets the customs duty rate that is applicable as well as determines how the products are handled for statistical purposes. Thus, the CN is an essential working instrument for industry and the customs departments of the EU Member States.


Jaap Huenges Wajer is a senior associate in the Indirect Tax Team in Baker McKenzie’s Amsterdam office. His practice is focused on advising national and international companies in all value added tax, customs and excise duty related matters. More specific, the emphasis for his advising role regards structuring of international sale and supply chains, optimizing inbound transactions in respect to customs, the litigation in value added tax, customs and excise duty matters. He advises clients across a number of sectors including pharmaceuticals, technology, manufacturing, energy and consumer goods.