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CN code: the EU's 8-digit Combined Nomenclature code, and how to read it

A buyer, a forwarder or an EU form asks for the CN code of your product, and you only have an HS code.

The short answer

A CN code is the EU's 8-digit goods code: the 6-digit HS code plus 2 EU digits. It sets the EU duty rate, goes on standard EU customs declarations and Intrastat, and can change every 1 January.

The short answer

A CN code is the eight-digit number the EU gives a kind of goods in its Combined Nomenclature. Its first six digits are the Harmonized System code; the seventh and eighth are the EU's own, and they are "00" where the EU makes no split (CN Regulation Art. 3(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 1Click opens the article on EUR-Lex.). The CN serves the EU customs tariff, the EU's external trade statistics and other EU policies on imports and exports (Art. 1(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 1Click opens the article on EUR-Lex.). It is printed in Annex I to Council Regulation (EEC) No 2658/87, with the conventional rate of duty for each code and, where one applies, a supplementary unit (Art. 1(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 3Click opens the article on EUR-Lex.). The Commission republishes it in full every year by 31 October, and it applies from 1 January (Art. 12(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 12, paragraph 1Click opens the article on EUR-Lex.); the 2026 text is Implementing Regulation (EU) 2025/1926. The Commission's explanatory notes say what a code covers (Art. 9(1)(a)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 9, paragraph 1, point (a)Click opens the article on EUR-Lex.). They are not legally binding, but customs revoke a binding tariff information decision that no longer fits them (UCC Art. 34(7)Regulation (EU) No 952/2013, Union Customs CodeArticle 34, paragraph 7Click opens the article on EUR-Lex.; Art. 16(8) of Regulation (EU) 2026/2108 from 21 September 2027). The CN code goes on standard EU import and export declarations, and on Intrastat returns (Regulation (EU) 2019/2152, Art. 13(1)Regulation (EU) 2019/2152, European business statisticsArticle 13, paragraph 1Click opens the article on EUR-Lex.). CBAM, the EUDR and EU sanctions lists name their goods by CN code. The UK has run its own tariff since 1 January 2021. Its declarations still call the first eight digits the "Combined Nomenclature Code", but only the first six are sure to match the EU's, and the duty behind them is the UK's.

Last checked
Rests on
Council Regulation (EEC) No 2658/87 (Combined Nomenclature); Annex I as replaced for 2026 by Implementing Regulation (EU) 2025/1926Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)The whole regulationClick opens the law on EUR-Lex.
Topics
customs, import, export, HS code

A CN code is the eight-digit code that classifies goods in the EU’s Combined Nomenclature (CN). The first six digits are the worldwide HS code; the EU adds the seventh and eighth (CN Regulation Art. 3(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 1Click opens the article on EUR-Lex.). EU customs reads the duty rate from these eight digits, and EU statistics and several EU laws identify your goods by them.

What you do:

  1. Start from the six-digit HS code of your product. Under it, pick the EU line whose words fit your product. Only an eight-digit line with a duty rate beside it is a CN code you can declare (CN Regulation Art. 1(2)(b)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 2Click opens the article on EUR-Lex.).
  2. Read the notes before you choose: the section and chapter notes, the EU’s additional notes, and the explanatory notes for that heading. When two codes seem to fit, six general rules decide; they are set out in how customs decides between two codes.
  3. Use this year’s text. The TARIC consultation shows the CN for the date you enter; the full 2026 CN is the annex to Implementing Regulation (EU) 2025/1926.
  4. Give the eight digits, with a plain description of the goods, to whoever lodges your export declaration. The standard import declaration (H1) takes the ten-digit TARIC code, which is the CN code plus two digits. The EUR 150 import declaration (H7) takes only the six HS digits.
  5. Use the same eight digits wherever an EU rule asks for them: Intrastat returns, and the lists of goods in CBAM, the EUDR and EU sanctions.
  6. Codes can change every 1 January. The next year’s CN is published by 31 October and replaces the whole list (CN Regulation Art. 12(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 12, paragraph 1Click opens the article on EUR-Lex.). A code on an old product sheet can be out of date.
  7. Shipping from Great Britain: your UK export declaration takes the UK’s eight digits, and the EU import declaration takes the EU’s. The two codes can differ after the sixth digit. The EU code is the one in the EU’s tariff, TARIC.
WhereWhat the CN code does there
Customs dutyAnnex I gives each code its conventional rate of duty (CN Regulation Art. 1(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 3Click opens the article on EUR-Lex.). TARIC shows preferences and quotas that replace the rate (UCC Art. 56(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 3Click opens the article on EUR-Lex.), and anti-dumping duties that add to it (Regulation (EU) 2016/1036, Art. 14(1)). How the rate is worked out is on EU import duty rates.
Export declarationRequired: the six HS digits and the two CN digits, as two data elements (Annex B to Delegated Regulation (EU) 2015/2446, data elements 18 09 056 000 and 18 09 057 000).
Import declarationRequired in the standard import declaration (H1), with the two TARIC digits after it (data element 18 09 058 000). The EUR 150 declaration (H7) leaves both out and takes only the six HS digits (data element 18 09 056 000).
IntrastatEach line gives the commodity under the CN in force that month, and the quantity in its supplementary unit where the CN sets one (Implementing Regulation (EU) 2020/1197, Annex V, Sections 11 and 13).
CBAMApplies only to goods whose CN code is in its Annex I (Regulation (EU) 2023/956, Annex I, point 1). See CBAM.
EUDRReaches only the products listed by CN code in its Annex I (Regulation (EU) 2023/1115, Annex I). See EUDR.
Export bansThe ban on exports to Russia of goods that could enhance its industrial capacities lists them by CN code, flower bulbs (0601) and roses (0602 40) among them (Council Regulation (EU) No 833/2014, Art. 3k(1) and Annex XXIII).
Reduced VAT ratesAn EU country may use the CN to set exactly which goods get a reduced rate (VAT Directive Art. 98(4)Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 98, paragraph 4Click opens the article on EUR-Lex.).

The CN is EU law, set out in Regulation 2658/87

Council Regulation (EEC) No 2658/87 creates the Combined Nomenclature as one goods nomenclature that meets “at one and the same time” the needs of the Common Customs Tariff, the EU’s external trade statistics and other EU policies on importing or exporting goods (CN Regulation Art. 1(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 1Click opens the article on EUR-Lex.). It has three parts: the Harmonized System nomenclature, the EU’s subdivisions of it, and the EU’s preliminary provisions, additional section or chapter notes and footnotes (Art. 1(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 2Click opens the article on EUR-Lex.). The Commission calls the additional notes the EU-specific development of the HS notes (Commission, Combined Nomenclature).

The text itself is Annex I to the regulation, with the rates of duty and the supplementary units (CN Regulation Art. 1(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 3Click opens the article on EUR-Lex.). It is long, and it runs in three parts (Annex I to Council Regulation (EEC) No 2658/87, summary):

  • Part One, preliminary provisions. The general rules for interpreting the CN, the general rules on duties, special provisions, the signs and abbreviations, and the list of supplementary units.
  • Part Two, the schedule of customs duties. The codes, in 21 sections and the chapters of the HS, plus Chapter 98 for complete industrial plant and Chapter 99 for special CN codes.
  • Part Three, the tariff annexes. Agricultural components and entry prices, lists of pharmaceutical substances free of duty, and other annexes.

The CN is the tariff in law. The Common Customs Tariff comprises it, and tariff classification means finding the CN subheading, or the finer subdivision, that your goods fall under. Customs then apply every measure linked to that subheading (UCC Art. 56(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 2Click opens the article on EUR-Lex., Art. 57(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 1Click opens the article on EUR-Lex., Art. 57(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 3Click opens the article on EUR-Lex.). The CN is one list for the whole EU. An EU country may add subdivisions or codes, but only for national purposes (CN Regulation Art. 5(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 3Click opens the article on EUR-Lex.).

The Union Customs Code is being replaced. Regulation (EU) 2026/2108 repeals Regulation (EU) No 952/2013Regulation (EU) No 952/2013, Union Customs CodeThe whole regulationClick opens the law on the EU Publications Office. and applies from . It keeps these rules under new numbers: Art. 34 becomes Art. 16, Art. 56 becomes Art. 166 and Art. 57 becomes Art. 167 (Regulation (EU) 2026/2108, Art. 284(1), Art. 287(2) and the correlation table in its Annex). The article numbers on this page are those of Regulation 952/2013, in force until then.

How the CN sits between the six-digit HS code and the ten-digit TARIC code, and who sets each layer, is in TARIC code. Which declaration takes 6, 8 or 10 digits is in commodity code.

How to read a CN code: a handbag in the 2026 tariff

Every line of the schedule has four columns: the CN code, the description, the conventional rate of duty, and the supplementary unit. Here is part of heading 4202 in the 2026 CN (Annex I to Council Regulation (EEC) No 2658/87, Chapter 42):

CN codeDescriptionRate of dutySupplementary unit
No code– Handbags, whether or not with shoulder strap, including those without handle:
4202 21 00– – With outer surface of leather or of composition leather3 %p/st
4202 22– – With outer surface of sheeting of plastics or of textile materials:
4202 22 10– – – Of sheeting of plastics9.7 %p/st
4202 22 90– – – Of textile materials3.7 %p/st
4202 29 00– – Other3.7 %p/st

How to read it:

  • The dashes are levels. Each dash is one step down, and a line is read together with every line above it. So 4202 22 10 means: a handbag, with an outer surface of plastic sheeting or textile, of plastic sheeting.
  • Only a line with a rate is a code you declare. 4202 22 has no rate: it is the six-digit HS subheading, split by the EU into 4202 22 10 and 4202 22 90 (CN Regulation Art. 1(2)(b)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 2Click opens the article on EUR-Lex., Art. 3(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 1Click opens the article on EUR-Lex.). Where the EU makes no split, the code ends in “00”, as 4202 21 00 does.
  • The rate is the conventional duty. It applies to goods from any country outside the EU, with three exceptions. A lower autonomous rate, shown by a footnote on the line, applies instead. A preference or a special duty tied to the goods’ origin applies instead. And from until , a flat duty of EUR 3 per item applies instead on consignments of EUR 150 or less sold at a distance to an EU consumer, under IOSS or without it, whichever carrier brings them (EU de minimis) (Annex I, Part One, general rules concerning duties, rules 1 and 2; Council Regulation (EU) 2026/382, Art. 2; Delegated Reg. Art. 1(24)Delegated Regulation (EU) 2015/2446, supplementing the Union Customs CodeArticle 1, paragraph 24Click opens the article on EUR-Lex.). A percentage is charged on the value (rule 4).
  • The supplementary unit is a second quantity. “p/st” means number of items; “—” means none. Where a code has one, you declare it besides the net mass.
  • The EU’s two digits can change the duty. Both bags share the six HS digits 4202 22. The seventh and eighth digits decide between 9.7 % and 3.7 %.

The notes decide which line is yours. Additional note 1 to Chapter 42, an EU note, says that the “outer surface” of a bag is the material “visible to the naked eye”, even where it is the outer layer of a combination of materials (Annex I to Council Regulation (EEC) No 2658/87, Chapter 42, additional note 1). So a handbag whose visible outside is plastic sheeting goes under 4202 22 10, at 9.7 %, whatever lies beneath it.

Four signs recur in the CN and in laws that cite it:

  • ★ marks a code that is new this year, and ■ a code used last year that now covers different goods (Annex I, signs, abbreviations and symbols).
  • A code in square brackets, such as [9501], is a deleted heading (same list, note).
  • “ex” before a code means only part of it. The EUDR lists “ex 0102 Live cattle”, and a footnote limits it to cattle of the genus Bos, not buffalo or bison (Regulation (EU) 2023/1115, Annex I, footnote 1).

The CN changes every 1 January

The Commission adopts the complete CN, with its rates of duty, once a year. It must be published by 31 October and applies from 1 January of the next year (CN Regulation Art. 12(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 12, paragraph 1Click opens the article on EUR-Lex.). The 2026 CN is Commission Implementing Regulation (EU) 2025/1926 of , published on , which replaced Annex I from (Regulation (EU) 2025/1926, Art. 1(2) and Art. 2).

What it changed, in its own words (Regulation (EU) 2025/1926, recitals 3, 4 and 8):

  • New subheadings to monitor specific goods. Lithium nickel manganese cobalt oxides and lithium iron phosphate (Chapter 28), artificial graphite and photovoltaic wafers (Chapter 38), wind turbine steel towers (Chapter 73), hydraulic turbine rotors and stators and wind turbine blades (Chapter 84), hydrogen fuel cell generators, inverters with maximum power point tracking, separators of plastic film and stacked galvanic cells (Chapter 85). In the 2026 text, for example, inverters with maximum power point tracking are 8504 40 84 and other inverters 8504 40 87, and photovoltaic wafers are 3818 00 11 (Annex I to Council Regulation (EEC) No 2658/87, Chapters 38 and 85).
  • New subheadings in Chapter 29, following World Customs Organization recommendations.
  • Additional note 1 to Chapter 95 deleted. It concerned articles for Christmas festivities. The Commission deleted it to align with the WCO’s reading of the HS and to end diverging classifications in the EU, and applied the deletion early, from 1 November 2025 (Regulation (EU) 2025/1926, Art. 1(1) and Art. 2).

The CN can also move between two January updates. When a CN subheading must change in the meantime, the change goes into TARIC at once as a TARIC subheading, and into the CN only with the next yearly text (CN Regulation Art. 9(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 9, paragraph 3Click opens the article on EUR-Lex.).

Two dates are next. The 2027 CN is due by and applies from . The eighth edition of the Harmonized System, HS 2028, enters into force on 1 January 2028 (WCO, HS 2028), and the CN is amended to follow changes to the HS (CN Regulation Art. 9(1)(f)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 9, paragraph 1, point (f)Click opens the article on EUR-Lex.).

A binding tariff information (BTI) decision stops being valid when the CN is amended so the decision no longer fits. It stops from the day the amended nomenclature applies (UCC Art. 34(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 34, paragraph 1Click opens the article on EUR-Lex.); how BTI works is in binding tariff information.

The CN explanatory notes say what a code covers

The Commission adopts explanatory notes to the CN (CN Regulation Art. 9(1)(a)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 9, paragraph 1, point (a)Click opens the article on EUR-Lex.). The consolidated edition was published on 29 March 2019. It replaced the notes published up to ; notes published in the Official Journal’s C series after that date stay in force until they are folded into a new edition. The notes complement the WCO’s Explanatory Notes to the Harmonized System and are read together with them; they do not replace them (Explanatory notes to the CN, 2019/C 119/01, foreword).

They are not legally binding (Commission, Combined Nomenclature). They still carry weight: customs revoke a BTI decision that is no longer compatible with an explanatory note, from the day the note is published (UCC Art. 34(7)(a)(i)Regulation (EU) No 952/2013, Union Customs CodeArticle 34, paragraph 7Click opens the article on EUR-Lex.). Two notes show what they settle:

  • A reusable jar goes with the jam. General rule 5(b) classifies packing with the goods it holds, but not packing clearly suitable for repeated use. The CN note sets that limit aside for containers normally used to sell beverages, jam, mustard and spices: they go with the goods “even if clearly suitable for repetitive use” (2019/C 119/01, general rule 5(b)).
  • A green skin does not make a doll a creature. To tell a toy representing a human being from one representing an animal or non-human creature, the note says to disregard colour, “a purple or green skin colour does not give them the character of a non-human creature”, and the character’s background or abilities (2019/C 119/01, Chapter 95, heading 9503 00). In the 2026 CN a doll is 9503 00 21, at 4.7 %. A toy representing a non-human creature that is not stuffed is 9503 00 49, at no duty (Annex I to Council Regulation (EEC) No 2658/87, heading 9503).

The Commission can also classify a named product by regulation (UCC Art. 57(4)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 4Click opens the article on EUR-Lex.). Unlike an explanatory note, such a regulation is law, and a BTI decision that conflicts with it stops being valid (UCC Art. 34(1)(b)Regulation (EU) No 952/2013, Union Customs CodeArticle 34, paragraph 1Click opens the article on EUR-Lex.).

The UK uses its own 8-digit codes, built the same way

The UK Global Tariff replaced the EU’s Common External Tariff on 1 January 2021 (GOV.UK). UK declarations kept the shape. In the Customs Declaration Service, data element 6/14 is still called the “Combined Nomenclature Code”: the first eight digits of the commodity code, required on every CDS declaration except some customs clearance requests and simplified declarations. Digits 9 and 10 go on import declarations only (HMRC, CDSSG08010).

The digits can line up. The UK tariff carries the same 9503 00 21 for dolls, and the same new 8504 40 84 for inverters with maximum power point tracking (UK Integrated Online Tariff, heading 8504). The law behind them is the UK’s. On 2 October 2026 the UK third country duty on dolls, line 9503 00 21 90, was 4.00 % (UK Integrated Online Tariff); the EU’s conventional rate on 9503 00 21 is 4.7 %. HMRC’s own guidance says only the first six digits are used worldwide (HMRC, Finding commodity codes), so the UK’s eight digits can differ from the EU’s. The EU code is the one in the EU’s tariff, TARIC.

Goods brought into Northern Ireland from outside the UK and the EU can owe EU import duty rates when they are at risk of moving on into the EU. The Northern Ireland Online Tariff shows those.

What you can skip

Sources

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  21. UK guidance, not EU lawHM Revenue & Customs, CDS Volume 3 Step-by-Step Guide, CDSSG08010 - data element 6/14, the Combined Nomenclature Code: the first 8 digits, mandatory on all CDS declarations with named exceptions; digits 9 and 10 on import declarations only. Accessed 2026-10-02
  22. UK guidance, not EU lawHM Revenue & Customs, Finding commodity codes for imports into or exports out of the UK (last updated 22 August 2022) - only the first 6 digits are used worldwide. Accessed 2026-10-02
  23. Official UK toolUK Integrated Online Tariff, commodity 9503 00 21 90 (dolls, other) - third country duty 4.00 %, legal base S.I. 2020/1430, date of trade 2 October 2026. Accessed 2026-10-02
  24. Official UK toolUK Integrated Online Tariff, heading 8504 - subheading 8504 40 84, inverters with maximum power point tracking functionality. Accessed 2026-10-02
  25. Official UK toolNorthern Ireland Online Tariff - EU import duty rates for goods brought into Northern Ireland that are at risk of onward movement to the EU. Accessed 2026-10-02