National additional code
Supplementary code specific to each Member State added to the TARIC code for national fiscal or statistical needs.
A national additional code is a supplementary identifier that certain Member States add to the 10-digit TARIC code to address specifically national needs regarding taxation, statistics, or regulations not harmonised at European level.
In France, national additional codes are primarily used for managing VAT (identifying the applicable rate, specific exemptions), excise duties (duties on energy products, alcohol, tobacco), and certain national parafiscal taxes. They enable the DELTA system to automatically apply the appropriate national taxation.
Each Member State manages its own national additional code nomenclature, meaning the same product may require different codes depending on the importing country. This adds complexity for operators active in multiple Member States and highlights the value of centralised clearance.
National additional codes do not modify the tariff classification of goods (which remains determined by the 10 TARIC digits) but add an information layer necessary for calculating all national taxes applicable to imports.