2026 Combined Nomenclature Update

Commission Implementing Regulation (EU) 2025/1926 – Amending Annex I to Council Regulation (EEC) No 2658/87 on the Combined Nomenclature and Common Customs Tariff

Summary:
This regulation, adopted on 22 September 2025 and published in the Official Journal of the European Union on 31 October 2025, updates the EU’s Combined Nomenclature (CN) and Common Customs Tariff. It introduces structural changes, new subheadings, and tariff adjustments to reflect technological, statistical, and policy developments. The updates align with the World Customs Organization’s Harmonized System and aim to improve classification clarity, simplify legislation, and support duty reliefs for specific goods.

Key Highlights:

• Effective Dates:
  • Article 1(1): 1 November 2025
  • Article 1(2): 1 January 2026
• Major Amendments:
  • New CN subheadings for advanced materials (e.g., lithium compounds, hydrogen fuel cells, photovoltaic wafers)
  • Clarifications and corrections to existing codes and notes
  • Deletion of Additional Note 1 to Chapter 95 (Christmas articles) for classification uniformity
  • Updates to Annex 10 for statistical TARIC codes
• Annex I Structure:
  • Part One: General and Special Provisions (e.g., duty rules, exemptions for aircraft, pharmaceuticals, containers)
  • Part Two: Detailed Schedule of Customs Duties by product category (e.g., meat, fish, dairy, vegetables, chemicals, machinery)
• Special Provisions Include:
  • Duty reliefs for civil aircraft, pharmaceuticals, and certain agricultural goods
  • Entry price mechanisms for seasonal fruits and vegetables
  • Duty suspensions for goods unfit for consumption or used in specific industries
• Annexes:
  • Annexes 1–10 provide detailed duty rates, entry price thresholds, statistical codes, and lists of duty-free pharmaceutical substances (with CAS numbers and INNs)

Source eur-lex.europa.eu

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