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HM Revenue & Customs (HMRC)

6 December 2011

HM Revenue & Customs (HMRC) has announced details of changes to specific CN (Combined nomenclature) codes for 2012. These are the specific “commodity codes” which are used to identify all products which undergo Customs formalities when being imported into, or exported from the UK and the European Union.
The changes are being made in order to harmonise the UK / EU tariff with other customs tariffs in other countries and trading blocs, and to simplify tariffs internationally. This does not necessarily mean that duty rates are likely to change, however importers and exporters will need to be aware of any changes which apply to their products, as they are liable for declaring correct commodity codes when importing or exporting goods.

The majority of tariff numbers affected by these changes cover animals, foodstuffs, and chemicals; however some changes may be relevant to members, particularly those in the following categories: 
Chapter 41:   Leather hides
Chapter 44:   Wood products (marquetry?)
Chapter 48:   Paper products, incl envelopes & stationery
Chapter 56-58:   Textiles, fabrics & yarns
Chapter 61, 62, 63:  Articles of apparel
Chapter 76:   Articles of aluminium, specifically kitchenware / pot scourers
Chapter 82:   Tools
Chapter 85.23:   Discs, tapes, media for transmission of data, sound etc.
Chapter 95:   Electric games
Chapter 96.08:   Pens

Further information on these changes can be found on the HMRC website at: a full list of CN codes to be changed, together with the 2012 equivalent codes and explanatory notes can be found at

Any member affected by these commodity codes should contact their freight forwarder, Customs agent, or Customs consultant in order to get further information on the implications.

HM Revenue & Customs (HMRC)

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