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CN 2027: 35 new codes, from used beverage cans to rare earth magnets

Why your BTI decision may end on 31 December 2026, and how the new codes affect your goods, CBAM reporting, Intrastat and anti-dumping duties

Enrika Naujokė
Co-founder and Director, CustomsClear, Lithuania
Published 01 Nov 2026
CN 2027: 35 new codes, from used beverage cans to rare earth magnets
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Topic spotlight

From 1 January 2027, used aluminium beverage cans have their own code in the Combined Nomenclature (CN). So do used aluminium wheels, hard disk drives as electrical waste and scrap, and the tubular steel monopile foundations that carry wind turbines. Aluminium waste and scrap goes from three codes to seven, sorted by type of scrap. For twelve codes covering fertilisers and their precursors, the quantity must now be declared in kilograms of nitrogen (kg N). For permanent magnets of metal, classification now depends on a 5 % threshold for certain rare earth metals, and the CN text no longer mentions dysprosium.

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Customs Compliance & Risk Management, Issue 41, October / November 2026
Enrika Naujokė
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