The CN changes on an annual basis (as from 1st January) and the European Commission tries to keep changes to the minimum.
However, the Harmonised System (HS) forms the actual basis of the CN. As this system is at a higher 'world' level, it has to meet the needs of some 200 countries. It is reviewed by the World Trade Organisation in five yearly cycles – with the next restructuring for 2017. Therefore there are considerably more amendments than in a ‘normal year.
To assist in the planning for 2017, we are publishing details of the proposed changes. These should only be treated as proposals (the final approved changes will be available at the end of October) at this stage but we hope they will you an idea of the changes to help plan ahead.