The EU bases its product’s classification system on the Harmonised System but it details it two levels more (8 -10 digits levels).
At 8-digit level is called Combined Nomenclature (CN). This comprises the HS code and add further EU subdivisions. It is used in export declarations and provides statistics for trade inside the EU and between the EU and the rest of the world. The CN is the common nomenclature of the EU. There are changes to the nomenclature every year.
At 10-digit level is called Integrated Tariff (TARIC). It comprises the 8-digit CN code plus 2 additional digits (10-digit level, Taric subheadings). It provides information on all trade regulations, customs tariffs and taxes applicable to specific goods in the EU. It includes information on: Export duties; Suspension of duties; Tariff Quotas; Tariff Preferences (such as EPA); or Anti-dumping Measures.
Example of HS and CN codes
|HS||09||COFFEE, TEA, MATÉ AND SPICES|
|HS||0901||Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion|
|HS||0901 11||Coffee, not roasted|
|HS||0901 11||Not decaffeinated|
|HS||0901 21||Coffee, roasted|
|HS||0901 21||Not decaffeinated|
|CN||0901 90 10||Coffee husks and skins|
|CN||0901 90 90||Coffee substitutes containing coffee|
Find out your CN code here (click on the blue links for further details or search by keyword on the top-right of the page)
- Further details on TARIC at the EU TARIC consultation database
- Further details on EU tariffs at the EU Export helpdesk
- The first thing to do BEFORE exporting to the EU is to check the CN code your product is classified in the EU. This will allow you to identify the EU legal requirements, customs tariffs and taxes applying to our case.