On 31 October 2022 a new version of the Combined Nomenclature for 2023 (also known as “the Tariff”) has been published in the Official Journal of the European Union. The Tariff is used for the classification of the goods for imports and for trade between the EU member states (i.e. Intrastat). The new version of the Tariff shall apply from 1 January 2023.
Source PwC
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