Commodity codes must be entered in INTRASTAT declaration according to 8-digit Combined Nomenclature (CN). Combined Nomenclature CN is subject to annual verification.
As of 1 January 2008 Commission Regulation (EU) No 1214/2007 of 20 September 2007 amending Annex I to the Regulation of the Council (EEC) No 2658/87 on tariff and statistical nomenclature and on the Common Customs Tariff came into force. Annex I of this regulation contains the version of Combined Nomenclature for 2008 that is binding as from 1 January 2008.
The Regulation of the Council of Ministers of 12 December 2007 on Combined Nomenclature of External Trade Commodity (Journal of Laws No 243, position 1784) determines that in the territory of Poland Chapter 99 of Combined Nomenclature CN is applied. Chapter 99 simplified coding regarding commodity codes in certain cases:
1. In case of arrival or dispatch of goods destined for supply of vessels and aircraft there is a possibility to apply following, simplified commodity codes:
2. In case of arrival or dispatch of goods destined for operators servicing offshore installations and goods necessary for operation of engines, machines and other equipment used on these installations, there is a possibility to apply following simplified commodity codes:
3. It is also acceptable to simplified code 99 50 00 00 in case of single transactions, value of which does not exceed 200 EUR.