The European Commission has adopted the Regulation establishing the Combined Nomenclature (CN) applicable from January 1, 2026. The CN is the basis used for the declaration of goods in the Common Customs Tariff and establishes the Customs Tariff applicable to imports from third countries.

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Technical adjustments and new subheadings

The update incorporates several changes, which can be summarized as follows:

• New subheadings introduced in chapters 28, 38, 73, 84 and 85, as a result of statistical requirements, trade adjustments and technological developments.

• Changes in Chapter 29, implementing recommendations of the World Customs Organization.

• Revision of specific descriptions, including subheading 7317 00 and code 8427 20 11, in order to avoid misinterpretation.

• Update of supplementary notes, footnotes and classification criteria applied in Annex 10.

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Consultation tool prepared by amec

To facilitate the review of the new developments, amec has collected the new codes introduced in the CN 2026 and those with changes in their content (keeping the same numbering). This tool makes it possible to quickly identify the codes affected by the update.

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