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.

pdf2016 Combined Nomenclature (PDF )External link

Combined Nomenclature 2017

The EU published Commission Implementing Regulation 2016/1821 on the 28th of October 2016, which contains the 2017 Combined Nomenclature (CN). Please note that this Regulation replaces the 2016 CN and contains all eight digit tariff codes changes with effect from the 1st of January 2017.

pdf2017 Combined Nomenclature (PDF)External link

Explanatory Notes to the CN are an important aid for interpreting the various tariff headings but do not have legally binding force.

pdfExplanatory Notes to the Combined Nomenclature (PDF)External link

2017 Combined Nomenclature Code Changes

687 new codes are introduced and 573 codes are deleted.

The main changes can be found in Chapters 3 (fish), 22 (wines, in containers holding more than 2 litres), 28, 29, 34, 38 (chemical products), 39 (plastics materials), 44 (wood), 69 (ceramics), 84 and 85 (mechanical /electronic products and machines), 87 (motor vehicles), 96 (tripods and similar articles).

Correlation Tables (Transposition of 2016 CN Codes to 2017 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.

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 DatabaseExternal link

Taric Code Changes 2017

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:

Taric Code 2017 External 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 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

Contact Details - for tariff classification advice on specific goods

Telephone: 067 63370
LoCall: 1890 62 63 64
Fax: 067 32385

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 External link
  • 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 External link
  • 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 External link
  • Other Material:
    Other material relating to the classification of goods for customs purposes is available from the World Customs Organisation External link

November 2016

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