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EU Combined Nomenclature for 2026 was published
Commission Implementing Regulation (EU) 1926/2025 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature 2026
A new version of the Combined Nomenclature (CN) was published by the European Commission on 31 October 2025 in the Official Journal of the European Union and will enter into force on 1 January 2026.
What are the main amendments?
The CN constitutes the basis for the customs declaration of goods, establishes the tariff code and the rate of customs duties that apply to a specific product and is also used for excise purposes, VAT, Intrastat, SAF-T, RO e-Invoice and the RO e-Transport system.
To take account of the changes in statistical and commercial policy requirements, in the CN version from 1 January 2026, new tariff codes were introduced for products such as lithium nickel manganese cobalt oxides, artificial graphite, photovoltaic wafers, tubular towers and steel tower segments for wind turbines, wind turbine blades, and plastic foil separators.
Additionally, to ensure consistency with the World Customs Organization classification rules, Additional Note 1 to Chapter 95 concerning “articles for Christmas festivities” has been removed. This amendment is applicable from 1 November 2025.
Among the new tariff codes introduced are:
|
Category of goods |
Tariff codes |
|---|---|
|
Lithium nickel manganese cobalt oxides |
2841 90 40 |
|
Artificial graphite in the form of powders containing not more than 0,05 % of ash by weight |
3801 10 10 |
|
Wafers of doped silicon of a thickness not exceeding 200 micrometres, rectangular, whether or not with cut or rounded corners (so-called photovoltaic wafers) |
3818 00 11 |
|
Tubular wind turbine steel towers and tower-sections |
7308 20 10 |
|
Wind turbine blades |
8412 90 60 |
|
Separators for electric accumulators, made of plastic film of a thickness not exceeding 40 micrometres |
8507 90 31 |
What does this mean for you?
Starting 1 January 2026, the new or amended tariff codes will be used. Consequently, it should be analyzed to what extent your customs declarations and authorization held (e.g. special customs regime, excise), Intrastat declarations are affected by the CN 2026.
Prepared by:
- Daniela Neagoe - Senior Manager, Indirect Tax
- Mihai Petre - Director, Indirect Tax
For additional information, please contact:
- Alex Milcev - Partner, Tax & Law Leader Romania & Moldova
- Georgiana Iancu - Partner, Leader of the Indirect Tax Department