The Combined Nomenclature (CN) for 2026 contains several important changes and updates that will apply in the European Union from 1 January 2026. The new CN was published in the Official Journal of the European Union at the end of October. The revised CN modernises the structure, notes and footnotes and introduces new codes. The updated CN introduces new codes for battery, PV, wind and H2 components to enable better market surveillance and trade policy management.
The changes at a glance
There are several new developments in the area of commodity classification. Among other things, new subheadings have been introduced for NMC and LFP battery materials in Chapter 28 and for artificial graphite and PV wafers in Chapter 38. Towers and blades for wind turbines as well as rotors and stators for water turbines have also been added to Chapters 73 and 84. In future, Chapter 85 will include H2 fuel cell generators, MPP inverters, separator films and stacked cell assemblies.
In addition, various clarifications have been made, for example with regard to units of measurement, wording and the placement of footnotes. The classification of halogenated ethylene/propylene mixtures in the TARIC Annex has also been corrected. As part of the HS harmonisation, Additional Note 1 to Chapter 95, which previously governed the classification of ‘Christmas articles’, has also been deleted.
When do the changes take effect?
The deletion of the additional note to Chapter 95 came into force on 1 November 2025. The completely revised Combined Nomenclature (Annex I) with the updated customs duties will apply from 1 January 2026.
Link:
Durchführungsverordnung (EU) 2025/1926
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