Combined Nomenclature (CN) Codes Explained | EU Goods Classification
What is a Combined Nomenclature (CN) code? A CN code is the European Union’s 8-digit classification for goods used in customs declarations, trade statistics, and tariff application. CN builds directly on the Harmonized System (HS) by using the same first 6 digits, then adds two EU-specific digits for regulatory and statistical detail.
CN is the EU’s practical “working language” for classifying physical goods at the border. If you import into, export from, or report merchandise trade within the EU, the CN code is the standard reference used to determine what the good is for tariff, policy, and statistics purposes.
Annual update cycle: CN is updated every year (with changes typically published in autumn and applied from January 1). In parallel, HS revisions occur on a multi-year cycle (e.g., HS 2022; HS 2027 planning/finalization), so CN must stay aligned to both EU needs and HS updates over time.
CN code anatomy (8 digits)
CN codes are not “flat numbers.” They are a hierarchical path through the nomenclature tree:
The first 6 digits match HS headings/subheadings globally. The final 2 digits add EU-specific detail used for EU policy, duties, and statistics.
Best practice: Treat CN classification as a step-by-step proof. A product must satisfy the legal meaning of its section, chapter, heading, and HS subheading before the CN subheading can be selected.
HS vs CN vs TARIC (what’s the difference?)
Users often see multiple “code systems” for goods and assume they are interchangeable. They are related — but not the same.
| System | Digits | Scope | Primary purpose |
|---|---|---|---|
| HS | 6 | Global | International product nomenclature for customs and trade statistics |
| CN | 8 | European Union | EU tariff/statistical nomenclature; adds EU detail to HS |
| TARIC | 10+ | European Union | EU integrated tariff; adds measures (e.g., duties, suspensions, trade remedies) to CN |
If you want the global foundation and legal coding logic for goods, see: Harmonized System (HS) overview.
How to read a CN code (worked example)
This example shows how a product’s classification narrows from broad categories to a specific CN code.
Plastics and articles thereof; rubber and articles thereof
Plastics and articles thereof
Waste, parings and scrap, of plastics
Of other plastics
Of polymers of propylene
The final 2 digits add EU specificity. Borderline cases are resolved using the legal interpretation rules (GRI) and explanatory notes.
General Rules for the Interpretation (GRI)
Accurate CN classification is ultimately a legal interpretation process. The Combined Nomenclature is governed by the General Rules for the Interpretation (GRI), which are the formal rules customs authorities use to resolve classification disputes and “borderline product” cases.
What the GRI do
- Define how headings, section notes, and chapter notes must be applied
- Explain how to classify incomplete, unfinished, mixed, or composite goods
- Provide a hierarchy for resolving “multiple possible headings” conflicts
- Support consistent classification across ports, countries, and time
Why this matters
- Two similar goods can have different tariff outcomes based on legal definitions
- Misclassification can trigger penalties, delays, or post-clearance audits
- Classification certainty improves duty planning and compliance control
- GRI-driven logic is how professionals classify at scale
Practical workflow: Start with the heading text + relevant section/chapter notes. Use GRI sequencing only when you encounter ambiguity, composites, kits, or multiple plausible headings.
Binding Tariff Information (BTI): legal certainty
For high-stakes classification, the EU provides a powerful mechanism: Binding Tariff Information (BTI). A BTI is a legal ruling issued by a customs authority that confirms the correct tariff classification for a product and is binding across the EU for a defined period.
- Best for: complex goods, high-value imports, recurring shipments, products with multiple plausible headings
- Value: reduces audit risk, improves consistency, supports defensible compliance documentation
- Reality check: BTI applies to the described goods under the specified conditions — product changes can change classification
Pro tip: If the duty impact is material or the product is hard to classify, BTI can be a better investment than repeated rework, reclassification, or post-entry disputes.
Applications of CN codes
- Customs declarations: standard classification used to declare goods moving into and out of the EU
- Tariffs and measures: duties and EU trade measures are applied based on CN (and extended tariff systems like TARIC)
- Trade statistics: EU merchandise trade data and statistical reporting depend on consistent CN coding
- Policy and controls: classification supports quotas, restrictions, anti-dumping measures, and regulatory enforcement
Common classification pitfalls (and how to avoid them)
Pitfall: “Closest description” matching
CN classification is not keyword matching. It is a structured legal decision based on headings, notes, and interpretive rules.
- Fix: verify section/chapter notes and compare competing headings
Pitfall: ignoring materials & composition
Many headings are defined by material composition, manufacturing stage, or intended function.
- Fix: document material breakdown, function, and production stage
Pitfall: classifying a “set” or kit as a single item
Kits and composite goods can trigger special interpretation rules.
- Fix: check GRI logic for sets, composites, and mixtures
Pitfall: assuming codes are stable year-to-year
CN is updated annually, and HS revisions can shift subheading boundaries.
- Fix: record the CN vintage used and validate annually
Primary sources (official references)
For official CN structure, annual updates, and publication context, use these primary sources:
FAQ
- Is CN the same as HS?
No. HS is the global 6-digit foundation. CN uses the same first 6 digits as HS and adds 2 EU digits for EU regulatory and statistical needs. - Is CN the same as TARIC?
No. TARIC is the EU integrated tariff that extends CN with additional digits and measures (e.g., duties, suspensions, trade remedies). CN is the 8-digit nomenclature layer underneath. - How are borderline products classified?
Borderline cases are resolved using the General Rules for the Interpretation (GRI), together with section/chapter notes and explanatory guidance. - What is BTI and when should I use it?
Binding Tariff Information (BTI) is a legal customs ruling that confirms classification for a product and is binding across the EU for a defined period. It is most useful for complex or high-value goods. - Does the UK still use NACE and CN?
The EU CN applies to EU customs/statistics. The UK maintains its own tariff and statistical systems; for economic activity classification, UK SIC 2007 is based on NACE Rev. 2 (a common cross-reference in datasets).