Changes to the Customs Tariff for 2022

On 29 October 2021, the Common Customs Tariff for 2022 was officially published. In contrast to previous years, the new tariff will bring many changes, affecting both the tariff codes and wording. Therefore, there will be situations where the actual code number is maintained but its scope altered. Some products will thus have to be classified under different codes, although the existing ones will remain in force after the New Year.

From 1 January 2022, the changes will affect the following:

  • tobacco products and products intended for the intake of nicotine into the human body;
  • chemical products;
  • reagents and test kits;
  • wood products;
  • base metals and products thereof;
  • machinery and apparatus according to Chapters 84 and 85;
  • lighting appliances;
  • works of art, collectors’ pieces and antiques.

There are multiple reasons for introducing these changes: the desire to monitor certain products of environmental importance, changes related to technological developments, demands of international trade, or the need to simplify the customs tariff’s structure.

What will this mean for the companies?

As you know, tariff codes are used in customs procedures, Intrastat declarations and other reports. For these reasons, we recommend you familiarise yourself with the forthcoming changes as early as possible, ideally before the first import of 2022 or the first submission of an Intrastat declaration (where you already need to take the new tariff codes into account). Only by a timely update will you avoid delays in customs procedures or the risk of late submission of the Intrastat declaration.

Changes to the Customs Tariff may also cause some binding tariff information or classification opinions to become invalid as of 1 January 2022, as the goods assessed can no longer be classified under the tariff codes initially indicated. In addition, a change in the tariff classification of certain types of products, such as reagents and test kits, will affect the VAT rates.

Suppose you are the holder of a customs authorisation that includes a tariff code. In that case, it is advisable to check whether the authorisation needs to be updated in relation to the codes in question.

How can we help you?

Are you not sure how to deal with the changes? Do you need expert advice? Do not hesitate to contact us; we can help you update the list of tariff codes used so that everything is in line with the new legislation, which will be in force from 1 January 2022, and you are ready for these changes in time.

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