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Combined Nomenclature: what a CN code is and how it is used

Updated on 31 August 2026

The Combined Nomenclature is the goods classification of the European Union. It takes the six digits of the Harmonized System and adds two more, producing the eight-digit CN code that carries the EU's common customs tariff and its statistical nomenclature at the same time.

Eight digits is the level at which the EU sets duty rates, and it is the level you declare on an export declaration and in Intrastat reporting. It is published every year as an annex to Regulation (EEC) No 2658/87, and it changes on 1 January.

Where the Combined Nomenclature sits

The EU tariff is a stack, and the Combined Nomenclature is the middle layer. Each layer has a distinct owner and a distinct job:

  • Digits 1 to 6: the Harmonized System, maintained by the World Customs Organization, identical worldwide.
  • Digits 7 and 8: the Combined Nomenclature, maintained by the European Commission. This is where the EU's common customs tariff duty rates attach.
  • Digits 9 and 10: TARIC, which adds the EU measures such as anti-dumping duties, quotas, suspensions, and licensing.
  • Digit 11 in Germany: the national digit used for the VAT rate and national prohibitions and restrictions.

What is legally binding in the CN

A CN code is not just a number in a list. The nomenclature is a legal text, and the parts of it that decide a classification are:

  • The wording of the headings and subheadings themselves.
  • The section and chapter notes, including the additional notes the EU adds to the CN on top of the HS notes. These frequently decide borderline cases.
  • The General Rules of Interpretation 1 to 6, applied in order.
  • Classification regulations issued by the Commission, which bind for the goods they describe, and judgments of the Court of Justice.
  • The CN explanatory notes interpret all of the above. They carry real weight but cannot override a heading text.

The annual amendment, and what it costs to ignore

A new version of the Combined Nomenclature enters into force every 1 January. Codes are created, merged, split, and deleted, and the correlation between the old and the new version is published alongside it.

The failure mode is quiet. A deleted code does not stop a shipment on 2 January; it produces a rejected declaration, a delayed clearance, or, worse, an accepted declaration on a code whose text no longer covers the goods. In a catalog of any size the only workable answer is a yearly reconciliation against the current nomenclature, with the split codes reviewed by hand because no correlation table can decide which successor a given product belongs in.

Frequently asked questions

What is a CN code?

A CN code is the eight-digit goods code of the EU Combined Nomenclature. Its first six digits are the HS code; digits 7 and 8 are the EU subdivision that carries the common customs tariff duty rate.

What is the difference between the CN and TARIC?

The Combined Nomenclature is eight digits and carries the EU duty rates. TARIC extends it to ten digits and carries the measures: anti-dumping duties, tariff quotas, suspensions, prohibitions, and licensing requirements.

When do I declare eight digits?

An EU export declaration and Intrastat reporting take the eight-digit CN code. A German import declaration takes the full eleven-digit commodity code.

How often does the Combined Nomenclature change?

Every year. A new version enters into force on 1 January, published as an annex to Regulation (EEC) No 2658/87, together with a correlation table between the old and new codes.

Are the CN explanatory notes binding?

No. They interpret the nomenclature and carry considerable weight in a customs audit, but they cannot override the wording of a heading or a legally binding note.

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