The European Commission has published the new Combined Nomenclature for 2026. This annual update determines the tariff and statistical codes used for customs declarations, import duties, excise duties, VAT, and Intrastat. The new classification will be mandatory from January 1, 2026. At Van der Helm, we closely monitor these changes, as correct product classification forms the basis for a smooth international flow of goods.

In the CN 2026, various adjustments have been made to better align the classification with technological developments and trade within the EU. The main changes are:

• New tariff code for lithium nickel manganese cobalt oxides with code 2841 90 40
• New tariff code for artificial graphite in powder form with a maximum of 0.05 percent ash with code 3801 10 10
• New tariff code for photovoltaic wafers of doped silicon with code 3818 00 11
• New tariff code for tubular wind turbine steel towers and steel tower sections with code 7308 20 10
• New tariff code for wind turbine blades with code 8412 90 60
• New tariff code for separators for batteries made of plastic film with a maximum thickness of 40 micrometers with code 8507 90 31
• Deletion of the additional note in Chapter 95 concerning Christmas articles to align with the rules of the World Customs Organization

These changes can directly impact your customs processes. It’s important to check if your existing product classifications are still correct under the new CN 2026. By assessing which codes are changing in a timely manner, you prevent delays, additional costs, and errors in declarations. Our team is happy to review this with you and support you in implementing the correct changes, ensuring your goods flow continues without interruption.

If you want to know more about our services in customs and forwarding, please check the information on customs or forwarding.