COMBINED NOMENCLATURE FOR 2027 PUBLISHED
The European Commission has published the 2027 version of the Combined Nomenclature (CN), which will apply from 1 January 2027. The new version was published on 30 October 2026 in the L series of the Official Journal of the European Union as Commission Implementing Regulation (EU) 2026/2163.
The CN is the EU’s eight-digit goods classification system, established by a Council Regulation declaring goods on import and export and for reporting intra-EU trade statistics. Because the CN code determines both the applicable customs duty rate and the statistical treatment of goods, it is an essential working tool for businesses as well as for the customs administrations of the Member States.
The nomenclature is updated every year to reflect changes in trade patterns, technological developments, international commitments and EU policy measures. Even where the changes for a given year appear limited, they can affect individual product codes, duty rates, supplementary units or the explanatory notes that guide classification.
With the new version applying from the start of next year, operators have around two months to prepare. Customs representatives and forwarders are advised to review the classification of the goods they regularly declare against the 2027 CN, update product master data and declaration software accordingly, and inform clients where codes or duty rates change. Attention should be paid to Binding Tariff Information decisions, as a BTI ceases to be valid where it no longer conforms to the nomenclature following an amendment. The TARIC database will also be updated to reflect the new codes from 1 January 2027.
The full text of Implementing Regulation (EU) 2026/2163 is available on EUR-Lex, and further information can be found on the Commission’s Combined Nomenclature webpage.