Your BTI may expire on 31 December: CN 2027 and other EU changes
17 deleted CN codes from 1 January 2027; the EUR 2 handling fee and product identifiers since 1 November 2026
Watch the video at
From 1 January 2027, 17 Combined Nomenclature (CN) codes disappear. If you hold a binding tariff information (BTI) decision for one of them, it ceases to be valid on 31 December 2026. Since 1 November 2026, every distance sale pays a Union handling fee of EUR 2 per item, and its declaration must carry product identifiers. This recording shows what to check in your product data, declarations and client agreements now, so that these changes do not cost you time, money or a held shipment.
What changes with CN 2027 on 1 January 2027?
Commission Implementing Regulation (EU) 2026/2163 replaces 17 deleted codes with 35 new ones. No rate of duty changes, but the code can change for goods you already declare. The deleted codes include 8505 11 10 (permanent magnets of metal), 8507 60 00 (lithium-ion accumulators) and 7602 00 11 (aluminium waste and scrap). A BTI decision for a deleted code ceases to be valid under Article 34(1)(a) of the Union Customs Code, with no extended use, and a new decision can take 120 days or more. The video shows all 17 codes.
What applies to e-commerce imports since 1 November 2026?
- Union handling fee: EUR 2 per item for every distance sale released for free circulation, whatever the value, under Article 20 of the new Union Customs Code and Delegated Regulation (EU) 2026/2152. One item is one declaration line, so the same order can cost very different amounts. Ordinary sales to VAT-registered businesses are not affected.
- Product identifiers: up to three codes per product under Delegated Regulation (EU) 2026/1022. Where a code is missing, carriers hold or return the shipment.
What this video covers:
- CN 2027: all 17 deleted codes, and what to check in product data, TARIC and Intrastat
- One magnet case, an expired BTI, and what to do until a new BTI arrives
- Union handling fee: the cost by dataset, who owes it, guarantees and open questions
- Product identifiers: where the law, the Commission’s guidance and carriers differ
- Digital product passport: what importers should do now
- Trade defence: hybrid cars, solar glass repayment and new registrations
- Sanctions: 1,569 new listings and a Russian customs broker on the list
- Your dates up to February 2027
About this video
Based on ‘EU customs and trade news: October 2026’ and the CCRM articles linked in the slides. The video reflects the law and the official sources as at 5 November 2026. Later changes are not covered.
Recorded 5 November 2026. Watch next: part 2, in which Anthony Buckley explains which simplifications you lose under the new Union Customs Code. [link to part 2]
The slides are in the Resources section.
