The Combined Nomenclature (CN) code is a mandatory classification requirement for all goods entering or leaving the European Union. Correct classification is essential for determining applicable duty rates, meeting regulatory obligations, and avoiding delays at customs.
Definition
A CN Number (Combined Nomenclature) is an 8-digit code used by the EU to classify goods for customs and trade statistics. It is used to determine applicable duty rates and forms the basis for EU trade flow monitoring.
Note
Final responsibility for CN classification rests with the importer of record. While customs brokers and freight forwarders may assist with classification, the legal obligation to declare the correct code remains with the importing party.
A CN Number (Combined Nomenclature) is an 8-digit designation used by the European Union to classify goods for customs and trade statistics. It serves as the EU's standard product classification framework for all customs declarations.
The CN code is one of the inputs used to determine:
CN classification is required at the time of customs declaration for all goods entering or leaving the EU customs territory.
This is the most common point of confusion in international shipping. Are they the same thing? Yes and no.
The CN system is an extension of the global Harmonized System (HS) used by over 200 countries. Here is how the 8 digits break down:
Code Structure
Digits 1–6HS Code (Global Standard)
The international standard maintained by the World Customs Organization. A given product classification is consistent across jurisdictions.
Digits 7–8CN Subheadings (EU-Specific)
Additional precision for EU tariff schedules and statistical reporting requirements.
Example: Cocoa Products
1806 10Cocoa powder containing added sugar
1806 10 15...containing no sucrose or less than 5% sucrose
Accurate CN classification is essential for regulatory compliance and operational efficiency. Misclassification may result in:
Correct Classification
Misclassification Risks
Classification should be approached methodically. The following resources and procedures are commonly used to identify the correct CN code:
Manufacturers and suppliers may provide HS codes for their products. A supplier-provided 6-digit HS code can serve as a starting point for identifying the full 8-digit EU CN code, though verification against official sources remains necessary.
The European Commission's TARIC Consultation tool is the authoritative source for CN code lookup. It provides keyword search and category browsing functionality, along with associated duty rates and applicable measures.
Official Resources
The EU's Access2Markets portal provides an additional interface for code lookup, tariff information, and procedural requirements by product category.
The TARIC (Tarif Intégré Communautaire) extends the CN code to 10 digits. The additional two digits identify specific EU measures applicable to the goods.
Classification Usage
The 8-digit CN Code is generally sufficient for goods leaving the EU customs territory.
The 10-digit TARIC Code is typically required, as the additional digits identify applicable measures (e.g., anti-dumping duties, quotas, or surveillance requirements).
Regulatory Note
CN classification is applied at the time of customs declaration. The declared code determines the regulatory treatment of the goods at the point of entry or exit. Binding Tariff Information (BTI) rulings may be obtained from customs authorities for classification certainty on specific products.
For importers of CBAM-covered goods (iron, steel, aluminium, cement, fertilisers, electricity, hydrogen), CN classification carries additional significance. CBAM obligations under Regulation (EU) 2023/956 are triggered by specific CN code ranges enumerated in Annex I of the regulation.
Where goods fall within a CBAM-covered CN code range, importers are required to report embedded emissions during the transitional period (2023–2025) and, from 2026, to surrender CBAM certificates corresponding to the carbon content of imported goods.
The Combined Nomenclature code is a foundational element of EU customs compliance. It forms the basis for duty assessment, statistical reporting, and the application of trade policy measures. Accurate classification at the point of declaration is essential for regulatory compliance and operational continuity.
Further Reading
To verify whether your CN codes fall within CBAM Annex I categories, use the classification checker. For complex classification questions, consider obtaining a Binding Tariff Information (BTI) ruling from your national customs authority.
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