As of January 1, 2022, the tariff classification of the 2022 edition of the Harmonized System (HS) for goods in international trade will apply.
The European Union, through Implementing Regulation (EU) 2021/1832 of October 12, 2021, published on October 29, 2021 in the Official Journal of the EU, adopts the modifications provided for in the 2022 edition of the HS and modifies accordingly the EU Combined Nomenclature (CN). This EU Regulation will enter into force twenty days after its publication and will be fully applicable as of January 1, 2022.
The tariff classification is the coding assigned to the goods in international trade used to ascertain import and export duties, trade policy measures, as well as for statistical uses.
It is important to mention that, although a tangible good may be classified in one or more tariff headings, the tariff classification given to that good can only be one.
The modifications of the HS version 2022 -and therefore of the CN- are motivated by the rise of new products, as well as sophisticated risks that require global controls that mitigate threats to health, safety and the environment. For this reason, it has become necessary to suppress, create and modify HS codes (and legal texts of the CN) that meet the aforementioned motivations.
Among the main modifications are the following:
- New provisions for new tobacco and nicotine-based products
- Specific provisions for unmanned aerial vehicles, known as drones
- Specific provisions for electrical and electronic waste
- New subtitles and notes on smartphones (multifunctional devices)
- Reconfiguration of items for glass fibers and their manufactures
- Specific provisions for flat screen modules
- Provisions for rapid diagnostic kits for infectious diseases and clinical trial kits for medical research
- New provisions for cell cultures and for cell therapy
- New provisions for dual-use products: from toxins to laboratory equipment
- New subheadings for dual-use technologies and defense equipment: radioactive materials, biological safety cabinets, improvised explosive devices (detonators).
- New subtitles for dangerous chemicals: fentanyl and its derivatives, as well as new fentanyl precursors.
The 2022 version of the HS has been adopted in the EU through the aforementioned regulation 2021/1832 of October 12, 2021, published on October 29, 2021. However, it will be important to verify the tariff information of the products traded with third countries, and, identify the versions of the HS (2017, 2012) that the countries involved in the supply chain are using on the date of the commercial exchange, to avoid a divergence in the HS codes declared both in exports of goods made from the EU to a third country, as in imports of goods made to the EU from a third country.
How can we assist you?
Salinas & Partners, with more than 30 years of experience in customs and foreign trade issues, we are at your disposal to assist you in advising on tariff classification and planning in the international supply chain.
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