Declaring commodity codes
In export, the eight-digit CN codes are used, and the goods are entered in the export declaration as separate goods items according to their type.
The use of CN codes has been simplified in the following cases:
- The simplified declaration procedure for CN codes can be used when exporting industrial plants, if the overall value of the export of a new industrial plant exceeds 3 million euros.
- Industrial plant means a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services.
- In order to apply the procedure, the exporter must obtain an authorisation in advance from Customs Statistics. The authorisation is applied for with a free-form application indicating the type of plant, where it will be built, what kind of goods will be exported to build the plant, the total value of the plant and the estimated length of the project.
- Emergency aid goods can be declared in one goods item, using the goods description and commodity code of the most valuable goods in the item.
- Removal goods can be declared in one goods item, using the commodity code 99050000 and goods description ‘removal goods’.
- For ship supplies, three summarising TARIC codes can be used for the following product groups:
- 9930 24 00 – goods from CN chapters 1 to 24 (foodstuffs)
- 9930 27 00 – goods from CN chapter 27 (fuels)
- 9930 99 00 – goods classified elsewhere (other goods, mainly related to furnishing)
Points to consider