Tariff classification of goods

Purpose

Tariff classification is not just used to determine the customs duty rate for specific goods – it is also used to apply non-tariff measures. Even if all goods were zero-rated for customs purposes, classification may still be necessary to:

• apply for an import or export licence
• find out if import or export restrictions apply
• issue a certificate of origin
• determine whether a product is liable for excise duty
• find out if a reduced value added tax (VAT) rate applies (insofar as the CN is used as a basis for reference)

EU classification system

The EU classification system has 2 elements:

1. The Combined Nomenclature (CN) - the EU’s 8-digit customs coding system, based on the Harmonised System (HS) developed by the World Customs Organization (WCO).
    
2. The Integrated Tariff of the EU (TARIC) - a multilingual database integrating all measures related to EU customs tariff, commercial and agricultural legislation.

Classification Information System (CLASS)

The Classification Information System (CLASS) is a single-access point to different types of classification information, featuring information on CN, TARIC and more.

More about CLASS

Legal texts

Union Customs Code

Related links

Case law – European Court of Justice

Consolidated list of ‘Classification Regulations’ with CN codes

Explanatory notes to the Combined Nomenclature of the EU