EU Combined Nomenclature 2027

3 days ago

2 min read

🔓The EU introduces new tariff subdivisions and supplementary units for 2027. Find out what importers and exporters need to review before January.

What changed?

The European Commission has published the 2027 version of the EU Combined Nomenclature (CN) through Commission Implementing Regulation (EU) 2026/2163 It applies from 1 January 2027 and replaces Annex I to Council Regulation (EEC) No 2658/87.

The changes go beyond routine annual tariff maintenance. The revised nomenclature introduces new subdivisions to improve the identification and monitoring of specific goods, including PET flakes, timber products, rare-earth-containing metal scrap, wind turbine components, permanent magnets and lithium-ion cells.

It also introduces a new supplementary unit for twelve CN codes covering fertilisers and related products. This allows customs statistics to capture nitrogen content more accurately. Other changes clarify existing product descriptions and amend the classification of ciclosporin.

Who is affected?

The changes are relevant to EU importers and exporters, manufacturers, customs representatives, and businesses responsible for product classification and customs master data.

Particular attention is required from businesses trading in the affected product categories, including plastics, timber, metals, renewable energy equipment, batteries, chemicals and fertilisers, need to pay particular attention.

Companies holding Binding Tariff Information (BTI) decisions for affected products should also review their continued validity.

Why does it matter?

The central compliance issue is whether your existing tariff classifications remain correct under the 2027 nomenclature.

Three areas deserve particular attention.

Product classification: New subdivisions provide greater detail for specific goods. Businesses must establish whether their existing eight-digit CN codes remain appropriate or whether a new code applies. A classification that was correct in 2026 may not remain correct in 2027.
Supplementary units: The additional measurement requirement for specified fertiliser and nitrogen-related codes means affected businesses must ensure that their product information and customs declaration data can provide the required nitrogen quantities. This is a targeted change, not a general new measurement obligation for all imports.
Binding Tariff Information: Under Article 34 of the Union Customs Code, a BTI decision ceases to be valid when it no longer conforms to the applicable nomenclature following a legislative amendment. Businesses must therefore assess each relevant decision rather than assume that existing BTIs automatically remain valid or that every BTI must be replaced.

The commercial risk lies in carrying forward outdated classification data into 2027 declarations. This can result in incorrect customs duty treatment, inaccurate trade statistics and avoidable classification disputes.

What should you consider?

Before 1 January 2027:

Compare your current CN codes against the 2027 nomenclature and identify affected products.
Check whether new subdivisions, revised descriptions or supplementary units apply to your goods. Update product master data and declaration instructions accordingly.
Review relevant BTI decisions against the amended nomenclature and contact the issuing customs authority where validity or classification is uncertain.

The objective is straightforward: ensure that your product classifications and declaration data reflect the nomenclature applicable from 1 January 2027.

Need to know more?

This in-depth PRO analysis breaks down Commission Implementing Regulation (EU) 2026/2163 to help customs professionals navigate the 2027 Combined Nomenclature updates, expired BTIs, and critical supply chain compliance requirements.