Combined Nomenclature (CN) Codes Explained for Importers

The Combined Nomenclature (CN) is the European Union's goods nomenclature: the list of 8-digit codes used to set customs duties and to collect EU trade statistics. Every import into the EU is classified under a CN code, and every 10-digit TARIC code starts with one. If you know how the CN is built and where its rules live, most EU classification questions become easier to answer.

This guide is for importers, exporters and customs brokers who work with EU codes. It covers the legal basis, the structure of a CN code, the annual update, the notes and rules you must read, and how the CN links to TARIC. Facts and examples were checked against the CN 2026 regulation in October 2026.

What is the Combined Nomenclature?

Council Regulation (EEC) No 2658/87 established the Combined Nomenclature "to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics". The European Commission's DG TAXUD describes it as a tool for classifying goods that determines which rate of customs duty applies and how goods are treated for statistics and other EU policies.

Under Article 1 of the regulation, the CN has three parts:

• the Harmonized System nomenclature of the World Customs Organization;
• EU subdivisions to it, the "CN subheadings", where a rate of duty is specified;
• preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

The Union Customs Code (Regulation (EU) No 952/2013) ties customs duties to this list. Article 56 says the Common Customs Tariff comprises the Combined Nomenclature, and Article 57 defines tariff classification as determining the CN subheading or further subdivision under which goods are classified.

How a CN code is built

A CN code has eight digits.

Article 3 of Regulation 2658/87 says the first six digits are the HS code and the seventh and eighth identify the CN subheading. When an HS subheading is not further subdivided for EU purposes, the seventh and eighth digits are 00. That is why many CN codes end in 00, like 6109 10 00 for cotton T-shirts.

EU texts write CN codes with a space after every pair of digits beyond the heading: 6404 11 00. Customs software usually stores them without spaces.

If you need a refresher on the first six digits, the companion guide on what an HS code is explains the international layer.

The annual CN regulation

The CN is not a static document. Article 12 of Regulation 2658/87 requires the Commission to adopt each year a complete version of the CN with the autonomous and conventional rates of duty, published in the Official Journal by 31 October and applying from 1 January of the next year.

For 2026, that version is Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025, published in the Official Journal on 31 October 2025. Its recitals list the reasons for the changes, including new subheadings to monitor specific goods, such as certain lithium compounds in Chapter 28 and photovoltaic wafers in Chapter 38.

The annual text has two parts:

• Part One, preliminary provisions: the general rules for interpreting the CN, general rules on duties, special provisions (for example civil aircraft and pharmaceutical products) and the list of supplementary units.
• Part Two, the schedule of customs duties: the chapters grouped into sections, each with its notes and a table of codes, descriptions, conventional duty rates and supplementary units.

A larger change is coming at the international level. The World Customs Organization has confirmed that the HS 2028 edition will enter into force on 1 January 2028. The CN for 2028 will be rebuilt on that edition, so some CN codes will change even when the product does not.

Reading a CN entry

Each line of the schedule gives four things. Take cotton T-shirts in the CN 2026:

Three points are easy to miss:

1. Indentation carries meaning. A line that reads "Other" only makes sense under the heading and subheading above it. Always read the full path.
2. The rate shown is the conventional (third-country) duty. Preferences, suspensions, quotas and trade defence duties are not in the CN table; they are in TARIC. See EU import duty and TARIC measures.
3. Supplementary units matter for the declaration. Where the CN shows a unit such as pieces or pairs, you must declare that quantity in addition to the net mass.

The rules you must read with the codes

The descriptions alone do not decide classification. Part One of the CN sets out the general rules for interpretation. Rule 1 states that titles of sections and chapters are "for ease of reference only" and that classification is determined by the terms of the headings and any relative section or chapter notes. The rules that follow deal with unfinished articles, mixtures, composite goods, sets, cases and packing. The companion article on the General Rules of Interpretation works through them with examples.

Beyond the rules, three layers of text guide classification in the EU:

• Section and chapter notes, including CN additional notes. These are legally binding. For example, note 4 to Chapter 64 says the material of a shoe's upper is the material with the greatest external surface area.
• CN explanatory notes, published by the Commission. DG TAXUD describes them as non-binding guidance, but they are widely used by customs authorities.
• Classification regulations, adopted by the Commission to fix the classification of specific goods. Article 57(4) of the Union Customs Code provides for these measures, and a Binding Tariff Information decision that conflicts with one ceases to be valid.

The WCO's own HS explanatory notes and classification opinions also inform EU practice, because the first six digits are shared.

CN code vs TARIC code

The CN and TARIC are often confused.

• The CN code has 8 digits. It is fixed for the calendar year and carries the conventional duty.
• The TARIC code has 10 digits. It adds a ninth and tenth digit only where an EU measure needs a finer split, and it carries every measure that applies on import: preferences, suspensions, quotas, anti-dumping duties and import controls.

For example, CN 6109 10 00 is split in TARIC into 6109 10 00 10 (T-shirts) and 6109 10 00 90 (other). For exports and intra-EU statistics, the CN code is usually what you report. For imports, you declare the TARIC code. See what the EU TARIC code is for the full structure.

Practical tips for working with CN codes

• Use the version that applies on the declaration date. A code valid in December may not exist in January.
• Keep a correlation table when the CN changes. The annual regulation, and HS 2028 in particular, will move some products to new codes. Check every SKU you import, not only the ones that changed in name.
• Read upward, not only across. When a line says "Other", list the headings and subheadings it sits under before deciding.
• Record why you chose a code. Note the notes, explanatory notes and any BTI decisions you relied on. See our classification compliance checklist.

How HTS Pilot uses the CN

HTS Pilot stores every EU line with its 10-digit code, where digits 1 to 6 are the HS code, 7 and 8 the CN subdivision and 9 and 10 the TARIC subdivision. A CN line without a TARIC subdivision ends in 00, and searching or checking an 8-digit CN code resolves to the matching line. Its proposals come with reasons and official sources, and they are suggestions for reference, not classification decisions. See how a lookup works.

Key takeaways

• The Combined Nomenclature is the EU's 8-digit goods nomenclature, built on the 6-digit Harmonized System.
• It is set out in Annex I to Regulation (EEC) No 2658/87 and republished every year; the 2026 version is Implementing Regulation (EU) 2025/1926.
• Each CN line gives a code, a description, a conventional duty rate and, where relevant, a supplementary unit.
• Classification follows the general rules and the legal notes; explanatory notes guide but do not bind.
• TARIC adds two digits and all the import measures on top of the CN code.
• HS 2028 will enter into force on 1 January 2028 and will change some codes.

Frequently asked questions

What is a CN code?

A CN code is the 8-digit code of the EU Combined Nomenclature. The first six digits are the Harmonized System subheading and the seventh and eighth digits are the EU subdivision. Each CN subheading has a description, a conventional duty rate and, where relevant, a supplementary unit. It is used for the EU customs tariff and for EU trade statistics.

How often does the Combined Nomenclature change?

The Commission republishes the complete Combined Nomenclature every year. Regulation (EEC) No 2658/87 requires the new version to be published in the Official Journal by 31 October and to apply from 1 January of the next year. The CN for 2026 is Implementing Regulation (EU) 2025/1926. Individual amendments and classification regulations can also be adopted during the year.

Are the CN explanatory notes legally binding?

No. The Combined Nomenclature explanatory notes are published by the Commission to guide interpretation, and the Commission's own page describes them as non-binding. In practice, customs authorities and courts give them weight, so you should read them alongside the legal notes. The binding texts are the headings, the section and chapter notes and the general interpretative rules.

Is the CN code the same as the HS code?

Not quite. The first six digits of a CN code are the HS subheading, which the EU shares with most other countries. The seventh and eighth digits are specific to the EU. When an HS subheading is not subdivided for EU purposes, the CN code ends in 00, as with 6109 10 00 for cotton T-shirts.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

1. European Commission, DG TAXUD: The Combined Nomenclature taxation-customs.ec.europa.eu
2. Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (EUR-Lex) eur-lex.europa.eu
3. Commission Implementing Regulation (EU) 2025/1926 amending Annex I to Regulation (EEC) No 2658/87 (EUR-Lex) eur-lex.europa.eu
4. Regulation (EU) No 952/2013 laying down the Union Customs Code (EUR-Lex) eur-lex.europa.eu
5. World Customs Organization: HS Nomenclature 2028 edition wcoomd.org

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.