Mandatory Classifications for the Energy and Digital Transition
The new Common Customs Tariff of the European Union will enter into force on January 1, 2026. This mandatory update, formalized by Implementing Regulation (EU) 2025/1926, introduces an extensive revision of the Combined Nomenclature (CN), a critical step for all businesses involved in international trade.
The annual update of the CN has a dual objective: to harmonize the tariff structure and, in this edition, to reflect in detail the ongoing technological evolutions. The focus is clear: to better monitor trade flows related to strategic sectors such as renewable energy, electric mobility, and the digital supply chain.
What Changes in 2026?
Every two years, the Combined Nomenclature undergoes a technical review to align with global trade developments, technological innovations, and new statistical requirements. The 2026 cycle will introduce several modifications, including:
Revision of Legal Notes: The updating of Section and Chapter Notes, which provide the interpretive rules for the classification of goods. These notes are crucial, and their revision can change the classification of entire categories of products.
New Codes: The introduction of new codes for goods previously aggregated, often to monitor emerging or high-tech products (e.g., specific electronic components or innovative materials).
Deletion and Grouping: The elimination or grouping of codes for products that have lost commercial relevance or can be combined for simplification.
Technical Details on Key Changes
The 2026 CN edition introduces numerous new tariff subheadings (★), designed to classify key components and critical raw materials with greater precision.
The most significant updates are concentrated in specific commodity Chapters:
| Chapter | Key Sector | Examples of New Subheadings (★) |
| Chapter 28 | Chemicals / Batteries | Lithium nickel manganese cobalt oxides, Lithium-iron-phosphate (Battery materials) |
| Chapter 38 | Energy Transition / Semiconductors | Artificial graphite, Photovoltaic wafers |
| Chapter 73 | Renewable Infrastructure | Steel tubular towers and Tower sections for wind turbines |
| Chapter 84 | Wind and Hydro Technology | Rotors and stators for hydraulic turbines, Blades for wind turbines |
| Chapter 85 | Hydrogen and Advanced Electronics | Hydrogen fuel cell generators, Converters (MPPT functionality) |
Minor amendments to supplementary notes and additional units (e.g., Chapter 3 and Chapter 95) are also included.
Incorrect classification can lead to penalties and operational delays. The correct adoption of the CN 2026 is a necessary act for business continuity.
Official Links to the Combined Nomenclature (CN) 2026
- Commission Implementing Regulation (EU) 2025/1926 (Legal Text) : This Regulation establishes the updated version of the Combined Nomenclature applicable from January 1, 2026.
Link (EUR-Lex / Official Journal): https://eur-lex.europa.eu/legal-content/IT/ALL/?uri=CELEX:32025R0026 - DG TAXUD Thematic Page (Taxation and Customs Union) – European Commission This page provides an overview, press releases, and often the most stable links to official documents and online consultation tools. European Commission Link (News Section): Combined Nomenclature and Common Customs Tariff applicable in the EU from 1 January 2026 (European Commission – Trade) https://trade.ec.europa.eu/access-to-markets/en/news/combined-nomenclature-and-common-customs-tariff-applicable-eu-1-january-2026
- TARIC System (Integrated Tariff of the European Union System): This is the interactive database where you can search for individual CN codes (8 digits) and TARIC codes (10 digits) and view the applicable duties and measures. It is the practical working tool for operators. TARIC Consultation Link (Europa): TARIC Consultation (Europa) (Note: The full update will only be visible starting from January 1, 2026, but the 2026 version is already uploaded for preliminary consultation.) https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en
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