CN 2027: These tariff codes change on 1 January

Every autumn brings the same routine: the European Commission publishes the new Combined Nomenclature, and customs teams start reconciling their master data. The CN 2027 was published in the Official Journal of the EU on 30 October 2026. From 1 January 2027, it is mandatory for customs declarations and Intrastat reporting. Germany’s Federal Statistical Office (Destatis) follows with its Commodity Classification for Foreign Trade Statistics 2027, which is identical to the CN up to the eighth digit.

The good news: this year’s revision is manageable. The bad news: companies that are affected often only notice when their first declaration gets stuck in January.

What changes with the CN 2027

The legal basis is Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026. It fully replaces Annex I to Council Regulation (EEC) No 2658/87.

In total, 35 new eight-digit commodity codes are added and 17 existing ones are removed. The first six digits from the Harmonized System remain unchanged. The changes affect the subdivisions at the seventh and eighth digit.

There are also changes without new codes: clarified wording for 6403 51, 6403 91 and 8414 10 81, among others, an additional supplementary unit “kg N” for twelve fertiliser codes in chapters 28 and 31, and a new Additional Note 1 to chapter 95.

Energy transition and circular economy in focus

The 2027 revision follows a clear direction. The EU wants to track trade flows in wind power, batteries, permanent magnets and recycled materials more precisely. These are exactly the goods where raw material security and rare earth metals are a political priority.

For industrial companies, this means the changes reach beyond wind energy specialists. If you import or export electric motors, generators, magnets or accumulators, review headings 8503, 8505 and 8507 carefully. The same applies to anyone trading metal scrap or production waste.

Three risks that are regularly underestimated

1. Outdated codes in master data. From 1 January 2027, removed codes are invalid. Declarations using them will be rejected, and Intrastat reports will be incorrect. Codes that have been carried forward unchanged in Excel lists and ERP master data for years are particularly risky.

2. Expiring BTI decisions. A Binding Tariff Information decision ceases to be valid early if it no longer conforms to the law due to an amendment of the nomenclature (Article 34(1)(a) UCC). If your BTI refers to a code that is removed at year end, you lose legal certainty exactly when you need it.

3. Splits without a one-to-one mapping. Many new codes result from splitting an existing subheading. A correlation table then only tells you that something has changed, not which new code applies to your specific product. Only a new classification based on the product description gives you the answer.

Your checklist before year end

1. Reconcile all active tariff codes from your ERP, customs software and Excel lists against the amended subheadings.
2. Check your BTI decisions for affected codes and apply for new ones in good time if needed.
3. Reclassify all products whose previous subheading has been split.
4. Document every reclassification with a rationale so it holds up in a later customs audit.
5. Switch your master data only after your last declarations for 2026. The old codes remain valid until 31 December.

How TariffPilot supports you today

Reclassifying affected products is classic busywork: read the product description, search the EZT-Online tariff database, check the notes, rule out alternatives. TariffPilot eliminates this tedious research.

Upload the affected products via Excel. TariffPilot works like a technical tariff specialist, checks the complete EZT-Online including notes and BTI decisions, and delivers a classification result for each product in seconds. In the PilotMemo, you see the full rationale, the alternatives considered and the exclusion process. Every reclassification is auditable, and your experts can focus on the truly complex cases.

What comes next: the automatic revision check

The CN revision comes around every year. On top of that, TARIC changes continue throughout the year. That is why we are developing TariffPilot further: in the future, TariffPilot will automatically check your existing classifications against the nomenclature currently in force and show you at a glance which of your products are affected by a change.

Instead of manually reconciling lists every November, you will see immediately where action is needed. We will announce the launch of this feature here on the blog and in our newsletter.

Stay on top of the CN 2027 now

Don’t wait for the first rejected declaration in January. Review your affected products now and reclassify them before the new codes apply.

Start your 14-day free trial and reclassify your first affected products today. Log in and get started.