Mapping of TARIC codes to categories of cultural goods for declaration on imports into the EU

The European Commission's DG TAXUD has published a correspondence table mapping the categories of cultural goods listed in Parts B and C of the Annex to Regulation (EU) 2019/880 to 10-digit TARIC commodity codes, reflecting updates to the Chapter 97 classification. These updated codes became selectable in the electronic system for the Import of Cultural Goods (ICG) on 7 July 2026.

Importers must match field I.14 of the ICG system with the exact commodity code declared on their customs declaration, paying special attention to the following cases:

• Operators with ICG documents - import licences, importer declarations, or general descriptions - still in draft status must update them to use the new TARIC codes before submission. The ICG system will block any draft containing an obsolete code, preventing it from being saved, sent or registered.
• For pending licence applications submitted before 7 July, competent authorities may issue a request for additional information to allow applicants to correct the TARIC code. During this process, the application status will change to "Conditionally Rejected" until the update is made.
• No action is required for ICG documents that have already been issued and are valid. Where a discrepancy arises between the TARIC code on an existing ICG document and the code on the customs declaration, customs authorities will refer to the official correspondence table to verify accuracy — such discrepancies are considered acceptable. Similarly, no changes are needed for licences that have already been used, rejected, withdrawn or revoked.

Operators are advised to consult the correspondence table published by DG TAXUD and verify their TARIC commodity codes before submitting or finalising any ICG documentation.

Further information

• DG TAXUD – Cultural Goods
• DG TAXUD – Cultural goods categories Correspondence Table and update of certain TARIC commodity codes for the import of cultural goods – Changes from 7 July 2026
• DG TAXUD – Questions & Answers on the EU legislation on the introduction and the import of cultural goods
• EUR-LEX – Importing cultural goods into the EU