Combined Nomenclature and Common Customs Tariff applicable in the EU from 1 January 2026

On 31 October, Commission Implementing Regulation (EU) No 2025/1926 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff was published.

This Regulation establishes the latest version of the Combined Nomenclature (CN) and the Common Customs Tariff applicable from 1 January 2026.

In the interest of modernizing the Combined Nomenclature (CN), new subheadings were introduced to facilitate monitoring of specific goods, such as:

• ‘Lithium nickel manganese cobalt oxides‘ and ‘Lithium iron phosphate‘ (CN code 2841 90 40, 2841 90 70 and 2842 90 20, 2842 90 70) in Chapter 28,
• ‘Artificial graphite‘and ‘photovoltaic wafers‘ (CN codes 3801 10 and 3818 00) in Chapter 38,
• ‘Tubular wind turbine steel towers and tower sections‘ (CN codes 7308 20), in Chapter 73,
• ‘Rotors and stators for hydraulic turbines’ and ‘wind turbine blades’ (CN codes 8410 90 and 8412 90), in Chapter 84
• ‘Hydrogen fuel cell generators’, ‘inverters with maximum power point tracking functionality’, ‘separators of plastic film’ and ‘assemblies of stacked galvanic cells’ (CN codes 8501 33, 8504 40, 8507 90 and 8543 90), in Chapter 85,

In line with the recommendations of the World Customs Organization, new subheadings in Chapter 29 have also been introduced regarding certain aromatic ethers and saturated acyclic monocarboxylic acids and their derivatives (CN codes 2909 30 37, 2909 30 39, 2915 90 15, 2915 90 90).

The Combined Nomenclature constitutes the fundamental framework for the declaration of goods during importation into or exportation from the European Union, as well as for the compilation of intra-Union trade statistics.

Further information:

• Commission Implementing Regulation (EU) 2025/1926 
• DG TAXUD – 2026 Combined Nomenclature
• Common Customs Tariff