As of 1 January 2022, the customs tariff will be amended as a result of the revision of the Convention on the Harmonised Commodity Description and Coding System (HS).
The FCA has published these changes in Annexes 1 and 2 of the Customs Tariff Act and as Excel files with concordance lists and the new tariff headings on its website. Further documents with tariff rates, non-customs decrees, authorisation requirements, etc. will follow.
The present revision takes account of technological progress by introducing new, specific customs tariff numbers, for example for hybrid vehicles, drones, 3D printers, new products in the tobacco industry or edible insects.
Most of the adjustments are in the area of chemicals (section VI), machinery (section XVI), wood (section IX), textile materials (XI), metals (section XV) and means of transport (section XVII).
Companies that import or export goods affected by the changes should adjust their article masters as of 1.1.2022 in order to be able to continue to send import or export customs declarations to the FCA without errors in 2022.