2026 CN amendments: a practical overview
Christopher Matt
Managing director, Head of the classification and export controls unit, MA-TAX Consulting GmbH, Germany
Published 14 Dec 2025
Topic spotlight
classification
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.