TARIC code: the EU's 10-digit import code, and how to read it
A courier or customs broker wants the 10-digit TARIC code of your product, and your supplier gave you six or eight digits.
A TARIC code is the EU's 10-digit import code: the 8-digit CN code plus 2 digits that split it where an EU measure, such as an anti-dumping duty, needs it. Look it up with the country of origin in TARIC.
A TARIC code is the ten-digit number that identifies goods on an EU import declaration. Its first eight digits are the Combined Nomenclature (CN) code. The ninth and tenth digits are TARIC subheadings, which the Commission adds where an EU measure needs a finer split; where none does, they are "00" (CN Regulation Art. 2Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 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., Art. 3(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 2Click opens the article on EUR-Lex.). Some measures add a four-character TARIC additional code on top (Art. 3(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 3Click opens the article on EUR-Lex.). The Commission keeps TARIC and updates it immediately when a measure changes (Art. 6Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 6Click opens the article on EUR-Lex.). TARIC carries the customs duty, tariff preferences and suspensions, tariff quotas, anti-dumping and countervailing duties, and import and export bans and restrictions (Annex II). Since 1 January 2026 it also flags the CBAM rule that only an authorised CBAM declarant may import the listed goods, unless the importer stays within the 50-tonne yearly exemption, which does not cover hydrogen or electricity (Regulation (EU) 2023/956, Art. 2a(1)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2a, paragraph 1Click opens the article on EUR-Lex., Art. 2a(4)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 2a, paragraph 4Click opens the article on EUR-Lex., Art. 25(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 25, paragraph 1Click opens the article on EUR-Lex., Annex VII). It holds no VAT or excise rates. Look a code up in the Commission's TARIC consultation with the country of origin, because many measures apply to one origin only. Where the database and a published legal act differ, the act prevails. The UK has run its own tariff since 1 January 2021: its import codes also have ten digits, but its duties and measures are its own.
TARIC is the EU’s integrated tariff. The Commission set it up under Council Regulation (EEC) No 2658/87, on top of the Combined Nomenclature (CN Regulation Art. 2Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 2Click opens the article on EUR-Lex.). A TARIC code is the ten-digit number in it. Customs in every EU country reads that number to apply every EU import measure coded in TARIC, not just the duty (Art. 5(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 1Click opens the article on EUR-Lex., Art. 5(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 2Click opens the article on EUR-Lex.).
What you do:
- Get the 8-digit CN code of your product first. How to classify it, and who answers for the choice, is in Commodity code. Its first six digits are the worldwide HS code.
- Open the Commission’s TARIC consultation. Enter the code, the country your goods originate in, and the date you will import. Then press Retrieve Measures.
- Pick the ten-digit line that matches your goods. Where the EU has no split, digits 9 and 10 are “00” (CN Regulation Art. 3(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 2Click opens the article on EUR-Lex.).
- Read every measure listed, not only the duty: preferences, suspensions, quotas, anti-dumping duties, bans, import controls and CBAM all sit on the same code.
- Where a measure lists TARIC additional codes, find the one for your goods. For the anti-dumping duty on Chinese steel fasteners, for example, it is the code of the producer that made them, and it counts only with the declaration on the invoice that the regulation requires (Regulation (EU) 2022/191, Art. 1(3)).
- Where a measure shows conditions, have the document before the goods ship: a certificate, an authorisation, an invoice declaration.
- Give the ten digits, any additional code and a plain description to whoever declares your goods. The import declaration asks for the TARIC subheading and the TARIC additional codes (Annex B to Delegated Regulation (EU) 2015/2446, data elements 18 09 058 000 and 18 09 059 000).
- Look the code up again before each shipment. TARIC changes the day a measure does (CN Regulation Art. 6Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 6Click opens the article on EUR-Lex.).
| TARIC shows | What it means for you |
|---|---|
| Third country duty | The ordinary EU duty on the code, for goods from any country with no lower rate. |
| Tariff preference | A lower duty for goods originating in a country with a trade agreement or preference scheme, on the conditions shown. The proof of origin it needs is on certificate of origin. |
| Suspension | Duty reduced or set at 0 %, sometimes for one end use only, and only on the conditions shown. |
| Tariff quota | A lower duty for a limited quantity. The quota order number goes on the declaration. |
| Anti-dumping or countervailing duty | An extra duty on goods from one country, often with a rate per producer set by additional code. It is collected on top of the customs duty. |
| Import prohibition, restriction or control | The goods are banned, or enter only with a licence, a certificate or proof of where they or their inputs come from. |
| Carbon Border Adjustment Mechanism (CBAM) | Iron and steel, aluminium, cement, fertilisers, hydrogen and electricity enter only through an authorised CBAM declarant, unless the importer stays within 50 tonnes a year (hydrogen and electricity: no threshold). |
| Low-value consignment customs duty | EUR 3 per item on parcels of EUR 150 or less sold to an EU consumer, from 1 July 2026 until 1 July 2028 (the exceptions are on EU de minimis). |
What a TARIC code is
The law builds the code in three steps (CN Regulation Art. 3Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3Click opens the article on EUR-Lex.):
- Digits 1 to 8 are the CN code. The first six are the Harmonised System code; the seventh and eighth are the EU’s.
- Digits 9 and 10 are the TARIC subheading. They exist where an EU measure needs to reach part of a CN code, or where the EU adds a statistical subheading (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.). Where neither applies, they are “00”.
- A TARIC additional code of four characters is used where a measure cannot be coded in the ten digits, for example a duty that differs by producer.
Each EU country may add its own subdivisions or additional codes 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 import declaration has a separate field for them (Annex B to Delegated Regulation (EU) 2015/2446, data element 18 09 060 000).
TARIC is more than a list of numbers. By law it holds the CN, the TARIC subheadings and additional codes, the rates of customs duty and other import and export charges, duty exemptions and preferential rates, and the measures listed in Annex II of the regulation (CN Regulation Art. 2Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 2Click opens the article on EUR-Lex.). That annex names 17 kinds: tariff suspensions, tariff quotas, tariff preferences, the generalised system of preferences for developing countries, anti-dumping and countervailing duties, countervailing charges, agricultural components, unit values, reference and minimum prices, import prohibitions, restrictions and surveillance, a supplementary trade mechanism, export prohibitions, restrictions and surveillance, and export refunds (Annex II to Council Regulation (EEC) No 2658/87). The Union Customs Code counts such a subdivided nomenclature as part of the Common Customs Tariff, and customs apply every measure linked to the subdivision your goods fall under (UCC Art. 56(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 2Click 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 Commission sends the TARIC data to the customs administrations of EU countries every day, and they feed it into their clearance systems. TARIC holds no VAT or excise rates: those are national (Commission, EU Customs Tariff (TARIC)). The database is a tool, not the law. Where it and a legal act published in the Official Journal differ, the act prevails (Commission, TARIC FAQ, question 13).
How a TARIC code differs from a CN code and an HS code
Each layer adds digits to the one before and never changes them. What differs is who sets the digits and how often they move.
| Code | Digits | Set by | Changes |
|---|---|---|---|
| HS code | 6 | The World Customs Organization; used worldwide (WCO) | When the HS is amended; the CN follows |
| CN code | 8 | The EU | Republished every year by 31 October, applies from 1 January |
| TARIC code | 10, plus any additional code | The European Commission | Any working day, as measures start and end |
The CN dates come from 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., and the CN is amended to follow changes to the HS (Art. 9(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 9, paragraph 1Click opens the article on EUR-Lex.). TARIC is updated “immediately” when a measure changes (CN Regulation Art. 6Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 6Click opens the article on EUR-Lex.); the Commission’s site is refreshed between 19:00 and 19:15 Brussels time on each of its working days (TARIC FAQ, question 12).
EU laws pick their level. CBAM lists its goods by CN code (Regulation (EU) 2023/956, Annex I). An anti-dumping duty can reach only part of a CN code, and then it names TARIC codes: the duty on Chinese steel fasteners covers “ex 7318 15 95 (TARIC codes 7318 15 95 19 and 7318 15 95 89)”, not the rest of 7318 15 95 (Regulation (EU) 2022/191, Art. 1(1)). That is why a six- or eight-digit code from a supplier can miss a duty that the tenth digit carries.
What the HS code is, and why it is shared worldwide, is in HS code. How to classify a product, and which declaration takes how many digits, is in Commodity code.
How to read a TARIC result: a steel screw from China
Take a machine screw (not a wood or self-tapping screw) with a cross-recessed head, not of stainless steel. The 2026 Combined Nomenclature puts it under 7318 15 58, at a conventional duty of 3.7 % (Annex I to Council Regulation (EEC) No 2658/87, heading 7318). TARIC splits that code into 7318 15 58 10, 7318 15 58 60 and 7318 15 58 90. A query for 7318 15 58 90 with origin China, on 2 October 2026, returned these lines:
| Line | What TARIC shows | What it means |
|---|---|---|
| ERGA OMNES: third country duty | 3.70 %, legal base R2261/98 | The CN duty, on goods from every country without a lower rate. |
| ERGA OMNES: low-value consignment customs duty | EUR 3.00, legal base R0382/26 | The EUR 3 per item on parcels of EUR 150 or less sold to an EU consumer (the exceptions are on EU de minimis). |
| ERGA OMNES: two suspensions | 0 % for goods for certain ships and platforms, and 0 % for aircraft (condition CD333) | Only for those end uses. The aircraft suspension needs an EASA Form 1 Authorised Release Certificate or an equivalent. |
| All third countries: import control | Legal base R0833/14, Russia excluded from the group (condition CD864) | Steel products processed outside Russia must not contain Russian iron or steel; the importer gives evidence of where the inputs come from. |
| All third countries: CBAM | Legal base R0956/23, with conditions; Switzerland, Iceland, Liechtenstein, Norway, Ceuta and Melilla excluded | An authorised CBAM declarant must import the screws, unless the importer stays within 50 tonnes a year and says so in the declaration. |
| China: definitive anti-dumping duty | One line per named producer with its additional code (condition CD859), and 86.50 % for additional code C999, “Other”; legal base R0191/22 and later amendments | 86.5 % on top of the 3.7 %, unless the screws come from a listed producer and the invoice carries the declaration. Until 18 February 2027 unless extended. |
What each column of a TARIC line tells you:
- The group heading says whom the line reaches: “ERGA OMNES” is every country, “All third countries” every country outside the EU, and a country name that country alone. A line can list countries it excludes.
- The measure type and its dates. A line with an end date stops applying on that date, but the legal act has precedence over a TARIC date: where the two differ, the act decides (TARIC FAQ, question 13). On the line for the EUR 3 duty ran to , while the act applies until ; the example is on EU import duty rates.
- The rate, as a percentage, an amount or both.
- Conditions and footnotes, in codes such as CD859 or TM967. Open them: they say which document unlocks the rate or the import.
- The legal base, in TARIC’s short form: R0191/22 is Regulation 2022/191. That act is the law; the line is its summary.
Read against the law, the example holds three traps.
The anti-dumping rate depends on a four-character code. Regulation (EU) 2022/191 sets rates by producer, each with its TARIC additional code, and 86.5 % for “all other companies” under C999 (Art. 1(2)). A producer’s own rate needs a commercial invoice carrying a declaration, dated and signed by an official of the company that issued the invoice, naming the producer and its additional code. Without that invoice, “the duty applicable to all other companies shall apply” (Regulation (EU) 2022/191, Art. 1(3)). The duty is charged on the net, free-at-Union-frontier price before duty (Regulation (EU) 2022/191, Art. 1(2)), and it is collected “independently of the customs duties, taxes and other charges normally imposed on imports” (Regulation (EU) 2016/1036, Art. 14(1)). The duty took effect on , the day after publication. A definitive anti-dumping duty expires after five years, so on 18 February 2027, unless an expiry review keeps it in force (Regulation (EU) 2022/191, Art. 4; Regulation (EU) 2016/1036, Art. 11(2)).
The CBAM line can stop the import. From , customs “shall not allow the importation of goods by any person other than an authorised CBAM declarant” (Regulation (EU) 2023/956, Art. 25(1), Art. 36(2)(b)). An importer whose CBAM goods stay within 50 tonnes of net mass in a calendar year is exempt, and declares that exemption in the customs declaration (Regulation (EU) 2023/956, Art. 2a(1), Annex VII, point 1). Hydrogen and electricity get no threshold (Art. 2a(4)). An importer or indirect customs representative that applied for the status by may provisionally keep importing until the authority decides (Regulation (EU) 2023/956, Art. 17(7a)). Where the importer is not established in the EU, its indirect customs representative must be an authorised CBAM declarant, even when the exemption applies (Regulation (EU) 2023/956, Art. 5(2)). The rest of that rule is in EU CBAM; who acts as the importer is in Importer of record.
The Russia line reaches goods made elsewhere. Since 30 September 2023 it is banned to import listed iron and steel products processed in a third country with iron and steel inputs from Russia. At import, the importer gives evidence of the country of origin of those inputs, unless the product comes from a partner country listed in the regulation (Council Regulation (EU) No 833/2014, Art. 3g(1)(d)).
How to find your TARIC code in the database
The TARIC consultation gives you three ways in (TARIC FAQ, questions 3 and 6):
- By code. Enter the goods code and the country of origin, then Retrieve Measures. The page lists every measure on that code for that origin on the reference date.
- By browsing. Click Browse the Nomenclature, open the section, then the chapter, then the four-digit heading, and keep going down to the ten-digit line whose description fits.
- By words. Open Advanced search and type part of the product’s description in the textual search.
Three settings change the answer:
- The origin. Enter the country the goods originate in, which is not always the country they ship from. Goods made in more than one country originate where they underwent their last substantial processing (UCC Art. 60Regulation (EU) No 952/2013, Union Customs CodeArticle 60Click opens the article on EUR-Lex.). A Chinese screw shipped from a warehouse in Vietnam still meets the line for China.
- The reference date. Measures start and end on set dates. A date in the future comes with a warning on the page that the data may not be complete.
- The additional code. Where you know it, enter it to see only the measures that match.
If the code you enter is not valid, the page says so and tells you to enter the first six digits and browse down to a fitting description. A code from last year can fail this way after the CN changes on 1 January.
The Commission publishes the whole database in Excel, every month, for anyone to download (TARIC FAQ, question 9). How much is left of a first-come, first-served tariff quota is shown in the Commission’s QUOTA database (question 8).
A code you pick yourself binds nobody. The Commission’s own FAQ notes that a code found without binding tariff information “does not guarantee that it will be accepted by customs” (TARIC FAQ, question 2). For certainty, apply for binding tariff information; who can apply and how is on binding tariff information.
The UK has used its own 10-digit commodity codes since 2021
The UK Global Tariff replaced the EU’s Common External Tariff on 1 January 2021 (GOV.UK). The UK kept the ten-digit shape. Its declarations still call digits 9 and 10 the “TARIC code”, data element 6/15, and use them only on import declarations; exports take the 8-digit code (HMRC, Using commodity codes and related additional codes).
The digits can match. The measures behind them do not. On 2 October 2026 the UK Integrated Online Tariff showed, for the same 7318 15 58 90:
| Measure | EU (TARIC) | UK |
|---|---|---|
| Third country duty | 3.70 % | 0.00 % |
| Anti-dumping duty on goods from China | 86.50 % for “all other companies” | None listed |
| CBAM | Applies | Not shown on the code; UK CBAM from 1 January 2027 (GOV.UK) |
| VAT | Not in TARIC | 20 % standard rate, shown on the code |
So a UK code tells you where to look in TARIC, not what you owe in the EU. Goods brought into Northern Ireland from outside the UK and the EU can owe EU import duty rates if they are at risk of moving on into the EU; the Northern Ireland Online Tariff shows those.
What happens if the TARIC code is wrong
Customs applies the measures linked to the right subdivision, whatever code was declared (UCC Art. 57(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 3Click opens the article on EUR-Lex.). For the TARIC layer that means:
- Eight digits where ten were needed. The declaration asks for the TARIC subheading and any additional code (Annex B to Delegated Regulation (EU) 2015/2446, data elements 18 09 058 000 and 18 09 059 000). A declarant who fills them in for you picks the line, and a duty can sit on the line they pick.
- No producer’s code, or no invoice declaration. The anti-dumping rate for all other companies applies (Regulation (EU) 2022/191, Art. 1(3)).
- A CBAM line ignored. Customs do not let the goods in through anyone other than an authorised CBAM declarant, outside the 50-tonne exemption (Regulation (EU) 2023/956, Art. 25(1)). What a wrong code costs in back duty and penalties, who owes it, and how to correct a declaration, is in Commodity code.
Regulation (EU) 2026/2108 (OJ 19.9.2026) repeals the Union Customs Code, 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 ; the UCC articles on this page are the ones in force until then (Regulation (EU) 2026/2108, Art. 284(1), Art. 287(2)).
What you can skip
Sources
21 sources
- 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., 2Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 2Click opens the article on EUR-Lex., 3Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3Click opens the article on EUR-Lex., 5Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5Click opens the article on EUR-Lex., 6Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 6Click opens the article on EUR-Lex., 9(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 9, paragraph 1Click opens the article on EUR-Lex., 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.Council Regulation (EEC) No 2658/87 (Combined Nomenclature and Common Customs Tariff) - what the CN contains; TARIC and what it includes; the 8-digit CN code, the 9th and 10th TARIC digits, TARIC additional codes; TARIC used for EU import and export measures; national subdivisions; the Commission updates TARIC immediately; CN amendments that follow changes to the HS; the yearly CN. Consolidated text of 1 January 2026, accessed 2026-10-02
- Annex IICouncil Regulation (EEC) No 2658/87, Annex II - the specific measures integrated into TARIC: suspensions, quotas, preferences, anti-dumping and countervailing duties, import and export prohibitions, restrictions and surveillance. Consolidated text of 1 January 2026, accessed 2026-10-02
- Annex I, heading 7318Council Regulation (EEC) No 2658/87, Annex I (Combined Nomenclature for 2026), Chapter 73 - subheading 7318 15 58, screws and bolts with slotted or cross-recessed heads, of iron or steel other than stainless, conventional duty 3.7 %. Consolidated text of 1 January 2026, accessed 2026-10-02
- Art. 56(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 1Click opens the article on EUR-Lex., 56(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 2Click opens the article on EUR-Lex., 57(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 3Click opens the article on EUR-Lex., 60Regulation (EU) No 952/2013, Union Customs CodeArticle 60Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - the Common Customs Tariff includes nomenclatures that subdivide the CN; measures follow the classification; non-preferential origin. Consolidated text of 12 December 2022, accessed 2026-10-02
- Annex B, Title IIDelegated Regulation (EU) 2015/2446, Annex B - data elements 18 09 058 000 (TARIC code), 18 09 059 000 (TARIC additional code), 18 09 060 000 (national additional code) and 99 01 000 000 (quota order number). Consolidated text of 1 July 2026, accessed 2026-10-02
- Art. 1(1), 1(2), 1(3), 4Commission Implementing Regulation (EU) 2022/191 - definitive anti-dumping duty on certain iron or steel fasteners from China: the CN and TARIC codes covered, the rates per producer with their TARIC additional codes, 86.5 % for all other companies (C999), and the commercial invoice declaration. Consolidated text of 11 August 2026, accessed 2026-10-02
- Art. 11(2), 14(1)Regulation (EU) 2016/1036 (basic anti-dumping regulation) - anti-dumping duties are collected independently of customs duties, taxes and other import charges. Consolidated text of 11 August 2020, accessed 2026-10-02
- Art. 2(4)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2, paragraph 4Click opens the article on EUR-Lex., 2a(1)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2a, paragraph 1Click opens the article on EUR-Lex., 2a(4)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2a, paragraph 4Click opens the article on EUR-Lex., 5(2)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 5, paragraph 2Click opens the article on EUR-Lex., 17(7a)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 17, paragraph 7aClick opens the article on EUR-Lex., 25(1)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 25, paragraph 1Click opens the article on EUR-Lex., 36(2); Annex I, Annex III point 1, Annex VII point 1Regulation (EU) 2023/956 (CBAM) - scope and the countries outside it; the 50-tonne single mass-based exemption, declared in the customs declaration; an importer not established in the EU acts through an indirect customs representative who is an authorised CBAM declarant; customs allow import only by an authorised CBAM declarant; goods listed by CN code; application dates. Consolidated text of 20 October 2025, accessed 2026-10-02
- Art. 3g(1)(d)Council Regulation (EU) No 833/2014 (restrictive measures, Russia) - ban on iron and steel products processed in a third country with Russian iron and steel inputs; evidence of the origin of the inputs at import. Consolidated text of 24 July 2026, accessed 2026-10-02
- Art. 2Council Regulation (EU) 2026/382 - the temporary EUR 3 customs duty per item from 1 July 2026 until 1 July 2028, on consignments of EUR 150 or less whose import is VAT-exempt under IOSS or that are postal consignments. Accessed 2026-10-02
- WCO guidance, not EU lawWorld Customs Organization, What is the Harmonized System (HS)? - the six-digit nomenclature developed by the WCO, used by more than 200 countries and economies. Accessed 2026-10-02
- Commission guidance, not lawEuropean Commission, EU Customs Tariff (TARIC) - what TARIC integrates, the categories of measures, daily transmission to national administrations, no VAT or excise rates, raw data in Excel. Accessed 2026-10-02
- Official toolEuropean Commission, TARIC consultation - search by goods code, origin, additional code and reference date; the message for a code that is not valid. Accessed 2026-10-02
- Official toolEuropean Commission, TARIC consultation, measures for goods code 7318 15 58 90, origin China, reference date 2 October 2026 (last TARIC update 1 October 2026) - accessed 2026-10-02
- Commission guidance, not lawEuropean Commission, TARIC - Frequently asked questions - finding a code by browsing or text search, a code chosen without BTI may not be accepted, duty rates by goods code and origin, the QUOTA database, data download, update times, the legal act prevails. Accessed 2026-10-02
- UK government, not EU lawUK Department for International Trade, Government announces UK Global Tariff (19 May 2020) - the UK Global Tariff replaces the EU Common External Tariff on 1 January 2021. Accessed 2026-10-02
- UK guidance, not EU lawHM Revenue & Customs, Using commodity codes and related additional codes in the Customs Declaration Service (last updated 10 February 2025) - the 8-digit code, digits 9 and 10 only on import declarations, additional codes. Accessed 2026-10-02
- Official UK toolUK Integrated Online Tariff, commodity code 7318155890 - third country duty, trade remedies, VAT, and the 8-digit code for exports. Accessed 2026-10-02
- UK government guidance, not EU lawGOV.UK, Prepare for the Carbon Border Adjustment Mechanism (CBAM) - the UK CBAM comes into effect on 1 January 2027. Accessed 2026-10-02
- Official UK toolNorthern Ireland Online Tariff - EU import duty rates for goods at risk of moving on to the EU. Accessed 2026-10-02
- Art. 284(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 284, paragraph 1Click opens the article on EUR-Lex., 287(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 287, paragraph 2Click opens the article on EUR-Lex.Regulation (EU) 2026/2108 (new Union Customs Code, OJ 19.9.2026) - repeals Regulation (EU) No 952/2013 and applies from 21 September 2027. Accessed 2026-10-02