On 31 October 2025, the European Commission published Implementing Regulation (EU) 2025/1926, setting out the new Combined Nomenclature (CN) for 2026. This update reflects the ongoing modernisation of the EU customs tariff and adapts to current trade, statistical, and technological developments.
Key changes:
- 27 new CN codes
- 100 new TARIC codes
- Simplified CN structure aligned with trade flows, the energy transition, and WCO recommendations
- New subheadings in Chapters 28/29 for lithium compounds and halogenated derivatives
- Chapter 38: artificial graphite and photovoltaic wafers added for clean-tech applications
- Chapters 73/84: separate classifications for wind turbine components (towers, rotors, stators, blades)
- Chapter 85: new entries for hydrogen fuel cell generators, MPPT converters, and battery modules
- Chapter 95: deletion of Additional Note 1 (“Christmas articles”) – effective 1 November 2025
The updated Combined Nomenclature replaces Annex I to Council Regulation (EEC) No 2658/87 and becomes applicable on 1 January 2026.
Why it matters:
The 2026 CN aims to simplify customs classification, improve trade monitoring, and support emerging sectors such as renewable energy and advanced manufacturing.
Many companies use CN and TARIC codes as master data within their ERP or customs declaration systems. Therefore, it is crucial to review these updates carefully and adjust master data where necessary to ensure accurate tariff classification and compliance with customs requirements.
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