The Combined Nomenclature 2026 (CN 2026) is the goods classification used within the European Union for the purposes of foreign trade statistics. It is also used by Directorate General "Taxation and Customs Union" of the European Commission for customs duty purposes. The classification is based on the world standard Harmonized System which it sub-divides where necessary for purposes of external trade, agricultural regulation, and customs duties.
Legal basis: Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff OJ L, 2025/1926, 31.10.2025.
Explanatory notes to the Combined Nomenclature of the European Union, OJ C 119, 29.3.2019, p. 1 -422.
The Combined Nomenclature, 2026, is maintained by Eurostat and disseminated by the Publications Office of the European Union on the EU Vocabularies website.
