On 31 October 2022, the European Commission published the Combined Nomenclature (CN) code to come into force on 1st January 2023. The CN covers the first 8-digits of a commodity code used for export declarations and intra-EU declarations, known as Intrastat reports.
We have confirmed with HMRC that the UK will be following the 8-digit code changes introduced in the 2023 EU Combined Nomenclature and will be publishing a table showing the 8-digit correlations for 2023 in the UK Integrated Online Tariff in due course.
