New EU tariff codes 2026: what importers and exporters must review

Key data

If your company imports or exports goods within or outside the EU, this change affects you directly. Commission Implementing Regulation (EU) 2026/2163, published on 30 October 2026, amends Annex I of Council Regulation (EEC) No 2658/87, which is the legal basis for the Combined Nomenclature (CN): the system of codes that Customs uses to classify each product and calculate the applicable import duties.

When the CN changes, the codes your company has been using in its declarations may become obsolete or incorrect. This is not a minor bureaucratic problem: incorrect classification can mean paying different tariffs than those that apply, suffering border detentions or facing penalty proceedings.

What does this regulation establish?

The Combined Nomenclature (CN) is the tariff classification system used by the European Union for all foreign trade operations. Each product imported or exported must be identified with an eight-digit CN code, which determines:

• The customs tariff applicable on import.
• The EU's foreign trade statistics (Intrastat and export declarations).
• The application of commercial policy measures (quotas, tariff suspensions, anti-dumping measures, etc.).

This regulation amends Annex I of Council Regulation (EEC) No 2658/87, which is precisely the text that contains the current CN. The modifications may include the creation of new codes, the deletion of existing codes, the merger of items or the reclassification of certain products in different categories.

The CN is updated periodically to reflect technological changes, new products on the market, international agreements or statistical needs. Each update requires companies to verify whether the products they trade have been affected.

Economic and operational impact

The impact of a tariff reclassification can be significant on several fronts:

• Tariff cost: A different CN code may imply a different tariff rate. If the new code has a higher tariff, the cost of import increases directly. If it is lower, it may represent savings that the company is not taking advantage of by continuing to use the old code.
• Sanctions and proceedings: Declaring an incorrect CN code to customs may result in administrative sanctions, even if the error is unintentional. EU customs regulations do not distinguish between intentional error and negligence.
• Clearance delays: Incorrect classification can cause border detentions while customs verifies the goods, with the associated logistics and storage costs.
• Impact on ERP systems and contracts: CN codes are integrated into management systems (ERP, foreign trade software) and in contracts with suppliers and customers. An unsynchronized update generates inconsistencies that can affect traceability and invoicing.
• Intrastat statistics: Companies required to file Intrastat declarations must also use the updated CN codes. Incorrect declarations may generate requests from the Tax Agency.

Who does it affect?

• Import companies of products from third countries into the EU.
• Export companies of goods from the EU to third countries.
• Customs operators and customs agents who manage declarations on behalf of their clients.
• Foreign trade agents and freight forwarders who prepare customs documentation.
• Purchasing and logistics departments of companies with international activity.
• Financial managers (CFOs) of companies with relevant imports or exports in their income statement.
• Tax and customs advisors who manage the tariff classification of their clients.

Practical example

Imagine a Spanish company that imports electronic components from Asia. Until now it used a certain eight-digit CN code to classify those components in its import declarations. With the entry into force of Regulation (EU) 2026/2163, that code may have been modified, subdivided into new more specific codes or merged with another item.

If the company does not review its codes and continues to use the previous one in its customs declarations, Customs may detect the discrepancy. The possible consequences are three: retention of the goods until the correct classification is clarified, supplementary settlement if the new code has a higher tariff, or initiation of penalty proceedings for incorrect declaration.

The same risk applies to an export company that includes CN codes in its commercial invoices and export documents: if the code is no longer valid, the document may be rejected by the destination customs.

The solution is preventive: review the CN codes of all affected products before submitting the next customs declaration, and update ERP systems and documentation templates accordingly.

What should companies do now?

1. Identify affected products: Create an inventory of all products your company imports or exports with their current CN codes. Compare those codes with the new version of Annex I of Council Regulation (EEC) No 2658/87 as amended by Regulation (EU) 2026/2163.
2. Consult with a customs operator or specialized advisor: Reviewing the CN requires technical knowledge. A customs operator or foreign trade advisor can quickly identify which codes have changed and what the correct classification is for each product.
3. Update ERP and management systems: Once the new codes are confirmed, update the product records in your ERP system, foreign trade software and any customs declaration or commercial invoice template.
4. Review contracts and commercial documentation: If CN codes appear in contracts with suppliers or customers, verify whether it is necessary to update that documentation to avoid discrepancies.
5. Establish a periodic review process: The CN is updated regularly. Implement an internal process to review tariff codes at least once a year, or whenever the European Commission publishes modifications.

Official source

Consult complete regulation in official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202602163