Classification

If you import or export goods into or out of the European Union (EU), you must classify those goods for customs purposes. Every product has a specific code.

This classification code determines the amount of Customs Duty you will pay on imported goods.

You can use TARIC to classify your goods to the appropriate ten digit code that you will need to import or export your goods.  

You will also be able to view the following material in TARIC:

• suspension of duties
• tariff quotas
• tariff preferences
• anti-dumping measures.

TARIC code changes

TARIC code changes generally happen on 1 January each year. However, changes in TARIC codes can happen at any time during the year with little notice from the EU Commission. You can check to see if your TARIC codes will change in TARIC.

Helpful information to classify your goods

There are many sources available to help classify your goods:

Combined nomenclature 2017

Each product has a particular eight digit classification code in the 2017 Combined Nomenclature. This also sets out the general rules for classifying goods to an eight digit level. These codes apply from 1 January 2017. The combined nomenclature is updated annually.

Explanatory Notes to the Combined Nomenclature contains useful information for understanding the various tariff headings, but is not legally binding.

The correlation tables 2016 - 2017 allow you to see if the classification codes you use have changed. It is important for traders to check the codes they use to establish if they will change.

Combined nomenclature 2017 code changes

687 new codes are introduced and 573 codes are deleted.

The main changes can be found in the following chapters:

• 3 (fish)
• 22 (wines, in containers holding more than two litres)
• 28, 29, 34, 38 (chemical products)
• 39 (plastics materials)
• 44 (wood)
• 69 (ceramics)
• 84 and 85 (mechanical or electronic products and machines)
• 87 (motor vehicles)
• 96 (tripods and similar articles).

The European customs inventory of chemical substances

You can use this database to help you to identify chemicals and classify them.

Binding Tariff Information (BTI)

Further information is available about BTI to classify your goods.

EUR-Lex

This provides free access to European Union law and other documents. Information relating to Commission regulations and Commission decisions is available at EUR-Lex.

World Customs Organisation

Other material about classifying your goods for customs purposes is available from the World Customs Organisation.

Classification unit

If you need advice or help to classify your goods you can contact Classification Unit. While this unit makes every effort to provide accurate advice on the tariff classification, the advice is not legally binding. If you want legal certainty on a tariff code we recommend that you apply for BTI.