What changes in the customs tariff await us in 2024

The Common Customs Tariff for 2024 was officially published on 31 October 2023. Compared to previous years, this time the changes to the tariff are rather minor. However, it is still worth reviewing to determine if the changes affect your products.

Among the main changes introduced in this year’s tariff is a modification in the field of information technology, where new codes for passive optical splitters are introduced. Additionally, tariff rates for certain IT product codes will be reduced. There will also be partial changes under Chapters 08, 20, 39, 50, 56 and 70.

Under Chapter 94, a completely new code 9401 99 20 will be introduced for parts of seats used in motor vehicles. In this context, it is important to remember the specific rules for the classification of parts and components that must be considered for tariff classification. In other words, code 9401 99 20 cannot be automatically applied to all parts of seats for motor vehicles; you must always follow the explanatory note to Chapter 94 of the Customs Tariff, which excludes general purpose parts of metal or plastic from this code.

What will this mean for you in practice?

As you know, customs tariff codes are not only used in customs procedures but also in Intrastat declarations and other reports. For these reasons, we recommend that you address these upcoming changes as early as possible, ideally before the first importation in 2024 or before the first Intrastat declaration, which will need to account for the new codes.

Changes to the Customs Tariff may also cause certain binding tariff information or tariff classification opinions to expire on 1 January 2024.

Additionally, if you hold any customs authorisation that includes a tariff code, it is advisable to check whether the authorisation needs to be updated in relation to those tariff codes.

How can we help?

Not sure how to address these changes? Need assistance from customs experts? Then do not hesitate to contact us. We will help you update the list of codes used so that everything aligns with the new legislation in force from 1 January 2024, ensuring that you are prepared for these changes in a timely manner.

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