Commodity codes 2026: Here’s what will change
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Commodity codes 2026: Here’s what will change

On October 31, 2025, the EU Commission published changes to the Combined Nomenclature. The 2026 list of goods followed on November 10. Check your goods and customs tariff numbers now.

To prevent incorrect tax assessments and avoid unauthorized exports, companies need the correct commodity codes for their goods – both for export and import. However, this is not a one-off affair: At the turn of the year, the Combined Nomenclature (CN) code is being reissued.

EU amendment notes: the 2026 Combined Nomenclature

With the Commission Implementing Regulation (EU) 2025/1926 of September 22, 2025, which was published by the EU Commission on October 31, 2025, the changes to the Combined Nomenclature, i.e. the 7th and 8th digits of the commodity codes in the EU, are known.

The commodity codes listed in the Annex must be reported by companies in exports or intra-Community transactions from January 1, 2026.

The most important changes at a glance:

  • Chapter 28: Lithium-nickel-manganese-cobalt oxides and lithium iron phosphate
  • Chapter 29: Inclusion of new subheadings (e.g. decabromodiphenyl ether, perfluorooctanoic acids and their salts)
  • Chapter 38: Artificial graphite and photovoltaic wafers
  • Chapter 73: Tubular steel towers and tower segments for wind turbines
  • Chapter 84: Rotors and stators for water turbines and rotor blades for wind turbines
  • Chapter 85: Generators with hydrogen fuel cells, inverters with MPP tracking functions, separators (separators made of plastic film and assemblies made of stacked galvanic cells).

Other changes include dichloroethylene, which is no longer considered a derivative of ethane. It should now be classified under mixtures containing halogenated derivatives of ethylene or propylene. In some subheadings, descriptions (731700 and 84272011) and the assignment of the previous footnotes were also adjusted to achieve greater clarity. The special unit of measurement has been removed for the CN code 70191900.

Classify the smart way: with AI, master data, and data service

Product Classification is a reliable, intuitive tool for finding just the right import and export commodity code and export control number – in a process that can be manual, automated, or customized to your precise needs.

Already valid from November 1: Christmas articles

The additional note 1 to chapter 95 will be deleted. This defined that subheading 950510 also includes traditional Christmas and Advent articles and decorations for Christmas trees. As this affects the EU-wide uniform classification of Christmas articles, the change came into force just one day after publication in the Official Journal of the EU.

The UK Integrated Online Tariff

The UK's HM Revenue & Customs implements regular updates to its commodity code structure to ensure dynamic alignment with the EU. Relevant alignments to the EU's Combined Nomenclature from September to November refer to the following: 

  • Chapter 28: Update on September 8 and 15, 2025
  • Chapter 29: Update on September 29 and October 17, 2025
  • Chapter 38: Update on September 30 and October 2 and 17, 2025
  • Chapter 73: Update on October 6, 2025
  • Chapter 84: Update on October 6, 17, and 21, and November 21, 2025
  • Chapter 85: Update on September 29 and October 6 and 17, 2025

Please refer to the full trade tariff news bulletin for all tariff stop press notifications under the UK Integrated Online Tariff including links to further details.

What you need to do now: Check your commodity codes!

  • Only up-to-date commodity codes are correct commodity codes – therefore checking and maintaining your master data and templates is necessary.
  • Depending on the software and data service, this can be done automatically or manually using the index of commodities.
  • Please note: The old commodity codes will of course continue to apply for 2025. You should therefore only make the changes when no more customs declarations are due for this year, i.e. ideally shortly before or after the turn of the year.

For AEB solutions: How to make the changeover

AEB will promptly publish what you should bear in mind when changing your commodity codes manually or automatically in the AEB Help Center. Export Filing: The new commodity codes will be available in the application after rollout of the December service pack. 

To replace the new commodity codes in your material master and the templates in the AEB web applications, use the "Update commodity codes" menu function in your material master.

Keep in mind: Only run the "Update commodity codes" function when you no longer need to send any declarations for 2025. 

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