Classification of Goods
Combined Nomenclature
All goods imported into or exported from the EU must be classified for Customs purposes. Each separate product is assigned a particular classification code. The Combined Nomenclature (CN) sets out the general rules for the classification of goods to an eight-digit level and is updated on a yearly basis.
2011 Combined Nomenclature (PDF)
Combined Nomenclature 2012
The EU published Commission Regulation 1006/2011 on 28th of October, which contains the 2012 Combined Nomenclature (CN). Please note that this Regulation replaces the 2011 CN and contains all eight digit tariff codes changes with effect from 1 January 2012. The updated version has resulted in 818 codes being deleted and 907 new codes being introduced.
2012 Combined Nomenclature (PDF)
Explanatory Notes to the CN are an important aid for interpreting the various tariff headings but do not have legally binding force.
Explanatory Notes to the Combined Nomenclature (PDF)
Correlation Tables (Transposition of 2011 CN Codes to 2012 CN Codes)
The Correlation Tables will assist traders to establish if their particular codes will be affected by the changes. However, only individual traders will know the codes which are of interest to them and it is important to note that the onus is on each individual trader to carry out checks to confirm whether or not their existing codes will be changing.
Correlation Tables 2011 - 2012 (PDF)
Taric Database
This database integrates all measure relating to the Tariff. It allows you to find the goods code for the item you are importing from outside the community to the required ten-digit level. The taric code is comprised of the CN code with further subdivisions. The taric database will allow you to search for codes as well as view the following:
- Third Country duty
- Suspension of duties
- Tariff Quotas
- Tariff Preferences
- Anti-dumping Measures
Taric Code Changes 2012
Taric code changes generally happen on the 1st of January each year. Particular caution is required in this regard as changes of this type can occur at irregular intervals and with little notice from the EU Commission.You can check to see if your taric code will change at the following link:
Classification Unit
Advice about the correct tariff classification of specific goods can be sought from the Classification Unit. While every effort is made to provide accurate verbal advice on the tariff classification, this advice is not legally binding. It is recommended that if you want legal certainty on a tariff code you should apply for Binding Tariff Information
| Goods | Phone Number |
|---|---|
| Food; agricultural; chemical | 353-67-63261 |
| Textiles; footwear; fabrics; headgear | 353 67-63240 |
| Wood; plastics; rubber and articles thereof | 353-67-63439 |
| Articles of stone; ceramic products; glass and glassware | 353-67-63241 |
| Base Metal and articles of base metal | 353-67-63276 |
| Furniture; Toys | 353-67-63248 |
| Machinery; Electrical equipment | 353-67-63245 |
| Medical or Surgical Instruments | 353-67-63239 |
E-mail: tarclass@revenue.ie
Further information:
- The European Customs Inventory of Chemical Substances (ECICS):
this database allows users clearly and easily identify chemicals and classify them correctly and easily in the Combined Nomenclature. It may be accessed at: European Customs Inventory of Chemical Substances - BTI Database:
this database contains classification decisions issued by European Union countries. Details on the composition of goods (excluding any confidential information) and the justifications for classifications are provided. It may be accessed at: BTI Database
- EUR-Lex:
provides free access to European Union law and other documents considered to be public. Information relating to commission regulations and commission decision are available at: EUR-Lex
- Other Material:
Other material relating to the classification of goods for customs purposes is available from the World Customs Organisation
November 2011