European Commission Publishes the 2026 Combined Nomenclature (CN)

Combined Nomenclature 2026

The European Commission has published the 2026 version of the Combined Nomenclature (CN), which applies from 1 January 2026. This is a key classification system used across the European Union for customs, tariff and statistical purposes,and it is essential for businesses involved in the import, export and intra-EU movement of goods.

What Is the Combined Nomenclature?

The Combined Nomenclature (CN) is the European Union’s goods classification system. It is used to determine the customs duties applicable to imported goods, tosupport intra-EU trade statistics (Intrastat) and to ensure consistency in customs declarations and trade reporting across all Member States.

The CN is based on the Harmonised System (HS) and includes additional EU-specific subdivisions to reflect regulatory and statistical requirements.

The 2026 version of the Combined Nomenclature has been published through an EU Implementing Regulation in the Official Journal of the European Union on31 October 2025 and will be mandatory from 1 January 2026. As in previous years, the CN is updated annually to reflect changes in global trade patterns, technological developments and EU policy priorities.

You canfind the official announcement here and the list of CN codes updated here.

Why Is this Update Important for Businesses?

The 2026 Combined Nomenclature update introduces technical amendments and new subheadings to ensure that product classifications remain accurate and aligned with current market realities. These changes may affect product classification codes, customs duty calculations, Intrastat reporting and import VAT processes, where customs values and classifications play a critical role.

You can find the Intrastat Thresholds for all EU countries here to determine if your company is required to submit Intrastat dispatches or arrival returns.

Intrastat thresholds for 2026  

How Can Marosa Help You?

Marosa helps businesses navigate changes to EU customs and VAT rules with confidence. We support clients in assessing the impact of Combined Nomenclature updates on their supply chains, customs duties and import VAT, while ensuring that product classifications and reporting remain accurate and compliant. By combining expert advisory support with our Vatify platform, we simplify ongoing compliance, reduce risk and administrative effort, and help businesses stay focused on their core operations as regulatory requirements evolve.

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