As of 1 January 2024, a new version of the Combined Nomenclature or Customs Tariff is in force, which is used for the correct classification of goods for import and export and also for reporting in Intrastat.

For this year, changes have been made to 11 headings. The most common new sub-codes were added, for goods such as bananas, peeled tomatoes, ethylene and ethylene terephthalate polymer cuttings, carrier fabrics, passive optical splitters for telecommunications and for parts of seats used in motor vehicles. No codes have been deleted.

You should therefore check whether and how the changes affect you. We recommend that you review the classification of goods crossing the country's borders and compare it with the new version of the Customs Tariff. And if necessary, change the customs authorisation or modify the master data in the systems. This will prevent delays and errors in customs and Intrastat declarations this year.

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[pwc.cz]