New 2026 Version of the Combined Nomenclature Published by the Commission

What You Need to Know

The European Commission has published the 2026 version of the Combined Nomenclature (CN), which will come into effect on January 1, 2026. This nomenclature is the essential tool for the classification of goods for import and export, as well as for intra-EU trade statistics.

Key Points

• The Combined Nomenclature is updated annually in accordance with Regulation (EEC) No 2658/87.
• The 2026 version is formalized by Implementing Regulation (EU) 2025/1926, published in the Official Journal of the EU on October 31, 2025.
• This nomenclature determines the applicable customs duties rates and the statistical treatment of goods within the European Union.

Background and Issues

The Combined Nomenclature is central to trade and customs activities within the EU. It ensures consistency and transparency in goods classification, which is crucial for the correct application of customs tariffs and the collection of precise statistical data. This annual update incorporates international and EU-level amendments, thereby continuously adapting to global economic developments and regulatory requirements.

Impact for Professionals

Importers, exporters, and customs declarants must adopt the 2026 version as soon as it enters into force. Accurate classification under CN 2026 helps avoid disputes, ensures the correct application of customs duties, and fulfills statistical obligations. Freight forwarders and customs authorities also benefit from a harmonized framework that facilitates controls and procedures.

Next Steps

• Entry into force: January 1, 2026.
• Review and update of IT systems and internal processes before this date.
• Monitor official communications for further clarifications or updates.

La mise à jour annuelle de la Nomenclature Combinée est essentielle pour garantir une gestion douanière précise et conforme à compter de 2026.
(The annual update of the Combined Nomenclature is essential to ensure accurate and compliant customs management as of 2026.)