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Guidance, UK Trade Tariff: correlation tables

1. Overview

1.1 Important notes

Information contained in these tables shouldn’t be used for classification decisions. Refer requests for decisions to HM Revenue and Customs’ Tariff Classification Team by email: classification.enquiries@hmrc.gsi.gov.uk.

For more information refer to Notice 600.

For further clarification it’s advisable to refer to the codes accompanied by their textual descriptions to identify how the changes have been affected.

In all instances check the text of the new 2018 Combined Nomenclature (CN) codes before allocating the goods.

These tables are indicative and have no legal value.

1.2 Changes to the Combined Nomenclature for 2018

The European Union (EU) agencies responsible for the Combined Nomenclature are seeking to minimise commodity code changes – at least in line with its ‘parent’ classification the Harmonised System (HS), currently undergoing review for revision in 2018 – to sustain a period of code stability.

It’s sometimes perceived that high levels of regular code changes can be burdensome for businesses.

For these reasons the number of code changes for 2018 is relatively low.

1.3 Future changes to classification

The World Customs Organization (WCO) have now started the planning and review process for HS 2018.

HS proposals at 6-digits and below need to be made as soon as possible given the number of codes and complexities involved; these will need to be discussed and agreed with interested parties.

Find more information on the WCO website.

2. 2017 to 2018

‘Ex’ means that the content of the code for the year 2018 comes partly from the code of the previous year.

This table is indicative and has no legal value.

Combined Nomenclature 2017 Combined Nomenclature 2018
1905 90 60 ex 1905 90 70
1905 90 60 ex 1905 90 80
1905 90 90 ex 1905 90 70
1905 90 90 ex 1905 90 80
2939 79 00 2939 79 10
2939 79 00 2939 79 90
3215 11 10 ex 3215 11 00
3215 11 90 ex 3215 11 00
3215 19 10 ex 3215 19 00
3215 19 90 ex 3215 19 00
3603 00 10 3603 00 20
3603 00 10 3603 00 30
3603 00 90 3603 00 40
3603 00 90 3603 00 50
3603 00 90 3603 00 60
3603 00 90 3603 00 80
3824 99 92 3824 99 56
3824 99 92 3824 99 57
3824 99 92 3824 99 92
8414 10 10 ex 8414 10 15
8414 10 20 ex 8414 10 15
8543 70 90 8543 70 70
8543 70 90 8543 70 90

3. 2018 to 2017

‘Ex’ means that the content of the code for the year 2017 is partly transferred into the code of the following year.

This table is indicative and has no legal value.

Combined Nomenclature 2018 Combined Nomenclature 2017
1905 90 70 ex 1905 90 60
1905 90 70 ex 1905 90 90
1905 90 80 ex 1905 90 60
1905 90 80 ex 1905 90 90
2939 79 10 ex 2939 79 00
2939 79 90 ex 2939 79 00
3215 11 00 3215 11 10
3215 11 00 3215 11 90
3215 19 00 3215 19 10
3215 19 00 3215 19 90
3603 00 20 ex 3603 00 10
3603 00 30 ex 3603 00 10
3603 00 40 ex 3603 00 90
3603 00 50 ex 3603 00 90
3603 00 60 ex 3603 00 90
3603 00 80 ex 3603 00 90
3824 99 56 ex 3824 99 92
3824 99 57 ex 3824 99 92
3824 99 92 ex 3824 99 92
8414 10 15 8414 10 10
8414 10 15 8414 10 20
8543 70 70 ex 8543 70 90
8543 70 90 ex 8543 70 90

 

more at: https://www.gov.uk

 

Source: https://www.gov.uk
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