CN code - what is it and how to use it correctly in 2025?
The CN (Combined Nomenclature) code is the fundamental element for classifying goods in the European Union. This comprehensive guide will explain what the Combined Nomenclature is and how to properly classify goods under the CN system.
What is CN code and its importance in international trade
The CN code is the basis of the EU's goods classification system. Every good that enters the European market must have a corresponding CN code, which allows the product to be uniquely identified. This system is crucial for:
- Determination of tariff rates
- Setting VAT rates
- Keeping trade statistics
- Control of goods turnover
Link to official EC page on classification of goods
Structure and construction of CN codes
The Combined Nomenclature is based on the international HS (Harmonized System). The CN code consists of the following elements:
- The first 6 digits corresponding to the HS system
- 2 additional EU-specific digits
- Additional markings for special cases
How to determine the CN code for an item?
Classification of goods requires consideration of many factors:
- Type of material
- Product functions
- Degree of processing
- Product Intended Uses
Check out the official commodity classification portal
Changes to the CN system in 2020
Significant changes have been made to the classification of certain groups of goods in 2020. The European Commission issued a commission implementing regulation that updated a number of codes, particularly in areas:
- Plastics
- Textile products
- Machinery and mechanical equipment
Practical application of CN codes
The classification of goods according to the Combined Nomenclature is crucial for:
- Determination of VAT rates
- Determination of customs duties
- Maintain business records
- Preparation of customs declarations
Examples of classification of various goods
An EEC Council regulation lays down detailed classification rules for various product categories:
- Musical instruments should be classified according to their main material
- Retail kits are classified according to the component that gives the essential character to the product
- Goods packaged together require special attention to classification
See detailed goods classification database
International cooperation on CN codes
The CN system is harmonized internationally, which makes it easier:
- International trade
- Exchange of statistical data
- Controlling the flow of goods
- Application of uniform tariff rates
Summary
Correct application of CN codes is crucial for any business operating in the international market. Classification of goods according to the Combined Nomenclature requires a thorough knowledge of the regulations and constant tracking of changes in the system.
Learn more about current customs requirements
Q: What is a CN code and how to classify it?
A: The CN code, or Combined Nomenclature, is a system of classifying goods and services that is used to identify goods in commercial transactions. Goods should be classified according to their characteristics and intended use, which enables their code to be properly identified.
Q: What are the main uses of the CN code?
A: The main uses of the CN code include the classification of goods for customs, statistical and tax purposes. It also enables the identification of goods in trade documentation and customs duty calculations.
Q: Where can I find detailed information about the CN code?
A: Details of the CN code can be found in the Annex to the Regulation of the Council of the European Union on the tariff and statistical nomenclature and on the Common Customs Tariff.
Q: What elements make up the CN code?
A: The CN code consists of eight digits, where the first six digits correspond to the HS heading, and the last two are subheadings that detail the goods.
Q: How do I change the CN code when modifying an item?
A: If there are changes to the goods, such as new characteristics or uses, the goods should be reclassified and assigned a new CN code according to their current description.
Q: What are the consequences of miscoding goods?
A: Incorrect coding of goods can lead to customs problems, including charging the wrong duty, which can result in additional fees or penalties.
Q: What commodities require special attention to coding?
A: Goods that require special attention to coding are those subject to special regulations, such as medical, chemical or dangerous goods, as well as goods that may be subject to customs inspection.
Q: Are there any changes to the CN code after October 9, 2019?
A: Yes, on October 9, 2019, changes were made to the classification of goods that may affect the use of CN codes in international trade.
Q: What documents are required for correct coding of goods?
A: Documents such as invoices, product specifications and any certificates of conformity that confirm the characteristics of the goods are required for correct coding of goods.
