Commodity codes 2024/2025: Here’s what will change
List of goods

Commodity codes 2024/2025: Here’s what will change

On October 31, 2024, the EU Commission published changes to the Combined Nomenclature. The Publication of the UK tariff followed on November 6. Check your commodity codes now.

To prevent incorrect tax assessments and avoid unauthorized exports, companies need the correct commodity codes for their goods – both for export and import. However, this is not a one-off affair: At the turn of the year, the Combined Nomenclature (CN) code is reissued and changes to the Harmonized System (HS) are also made every five years. The last change took effect on January 1, 2022 – so the changes this year will be smaller. Timely and careful preparation is nevertheless necessary.

EU amendment notes: the 2024 Combined Nomenclature

With Commission Implementing Regulation (EU) 2024/2522 of September 23, 2024, which was published by the European Commission on October 31, the changes to the Combined Nomenclature, i.e. the 7th and 8th digits in the EU, are known. 

The commodity codes listed in the Annex must be reported by companies in exports or intra-Community transactions from January 1, 2025. 

The most important changes at a glance:

  • Chapter 3: Tomatoes (fresh or chilled): Diameter and growth (in trusses) will be taken into account in sub-entries in future
  • Chapter 7: For sharks and shark fins, the shortfin mako shark has been included, among others
  • Chapter 27: Biofuels and waste oils
  • Chapter 29: Halogenated derivatives of alicyclic hydrocarbons and compounds with nitrogen functions, organic thio-compounds and other organic-inorganic compounds
  • Chapter 31: Ureas in mineral or chemical nitrogen fertilizers
  • Chapter 44: Wood waste and laminate floor coverings
  • Chapter 85: Simplified due to the Information Technology Agreement (ITA). New additions to the chapter include, among others, steel electrical sheets and rotor and stator cores, magnetic tape recorders and certain broadcasting devices for motor vehicles, equipment capable of receiving and decoding digital radio data system (RDS) signals.

A total of 49 new numbers were included, 34 were declared invalid and none were reused with substantive changes.

Quick, accurate, intuitive: commodity code classification software

Classify your goods the way you want – manually, semi-automatically, automatically. For import and export alike.

UK tariff: the Commodity Code correlation table for 2024/2025

With the publication of the 8 Digit Commodity Code Correlation Table 2024/2025 and Update to Commodity Code Structure on November 6, 2024, we now have an overview of the changes for the coming year. 

UK changes maintain dynamic alignment with the EU and also include updates to Northern Ireland Agriculture Quotas and updates to suspensions. 

What you need to do now: Check your commodity codes!

  • Only up-to-date commodity codes are correct commodity codes – therefore checking and maintaining your master data and templates is necessary.
  • Depending on the software and data service, this can be done automatically or manually using the index of commodities.
  • Please note: The old commodity codes will of course continue to apply for 2024. You should therefore only make the changes when no more customs declarations are due for this year, i. e. ideally shortly before or after the turn of the year.

For AEB solutions: How to make the changeover

AEB will promptly publish what you should bear in mind when changing your commodity codes manually or automatically in the AEB Help Center. Export Filing: The new commodity codes will be available in the application after rollout of the December service pack. 

To replace the new commodity codes in your material master and the templates in the AEB web applications, use the "Update commodity codes" menu function in your material master.

Keep in mind: Only run the "Update commodity codes" function when you no longer need to send any declarations for 2024. 

Go to the overview of AEB's customs management solutions