2026 CN amendments: a practical overview

The publication of the Combined Nomenclature (CN) 2026 in the Official Journal of the European Union on 31 October marks the start of a transition period for EU importers and exporters, who now have until the end of the year to prepare their tariff classifications for 2026. The changes are not extensive, with only 13 codes being invalidated and 27 new codes being introduced. However, the adjustments reflect significant regulatory, industrial and technological developments occurring in several sectors.

Classification of composite goods: which material decides?

Enrika Naujokė26 Aug 2026

Which material decides the classification of composite goods? In a recent judgment, the EU General Court gave the newest answer: decorative paper impregnated with melamine resin - declared as paper,…

Classification

Case law

Challenging a BTI decision: the route, the deadlines and the money

Enrika Naujokė31 Jul 2019Updated 26 Aug 2026

Customs has issued you a BTI with a code you disagree with. You cannot amend it, you cannot give it up, and applying again - in any member state -…

Classification

Case law

Combined Nomenclature (CN): the EU's 8-digit customs code

12 Aug 2026

What the Combined Nomenclature is, how an 8-digit CN code is structured, its legal basis, and how the yearly updates and the correlation table work.

Classification

Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it

Virginija Dordzikienė12 Aug 2026

If you have already opened Communication C/2026/3319 in the Official Journal, you have seen the list. Two Explanatory Note amendments, seventeen Classification Opinions, one deletion and one Classification Decision. Codes…

Classification

Topic spotlight

HS 2028 revision: key changes and how to prepare

Eglė Pučkuvienė29 Mar 2026

This article reviews the changes introduced in the HS 2028 revision. A total of 299 sets of amendments have been introduced, covering areas such as healthcare, epidemic control, emergency preparedness,…

Classification

Explainer

Why companies need to rethink how they manage tariff classification

Jakub Dobrzynski12 Jul 2026

This article examines why tariff classification errors persist in many companies, revealing that the root cause is often not a lack of customs knowledge, but rather weak processes, poor product…

Classification

Topic spotlight

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2026 CN amendments: a practical overview

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Related content

Classification of composite goods: which material decides?

Challenging a BTI decision: the route, the deadlines and the money

Combined Nomenclature (CN): the EU's 8-digit customs code

Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it

HS 2028 revision: key changes and how to prepare

Why companies need to rethink how they manage tariff classification