31.10.2026 Regulation #EU #Import #Export #Codes & nomenclature

EU publishes 2027 CN: new subheadings for scrap, magnets and Li-ion cells

The European Commission published on 30 October 2026 the 2027 version of the Combined Nomenclature (CN) in the L series of the Official Journal. It is set out in Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 and applies from 1 January 2027.

According to DG TAXUD, the CN is the basis for declaring goods on import and export and for intra-EU trade statistics, and it determines the applicable duty rate. It is built on the WCO Harmonised System and adds EU subheadings to it.

New subheadings introduced to monitor specific goods

Under recital 3 of the regulation, new subheadings are introduced to monitor specific goods. The duty rates below are taken from Annex I to the regulation.

Chapter 02: boneless beef cuts. In Annex I, boneless meat under heading 0201 is split into 0201 30 10 (tenderloin, rib steak, flank steak, sirloin and rump steak) and 0201 30 90 (other); under 0202 30 the lines are 0202 30 10 (forequarters), 0202 30 50 (crop, chuck-and-blade and brisket cuts) and 0202 30 90 (other).
Chapter 39: PET flakes.
Chapter 44: bark, production waste, oak sawlogs and beech sawlogs. Under 4401 these include 4401 49 20 (bark) and 4401 49 30 (production waste, scrap, rejects and residues), duty Free.
Chapter 72: ferrous waste and scrap containing rare earth elements.
Chapter 73: tubular steel monopile foundations for wind turbines and sections thereof, code 7308 90 53 under 7308, duty Free.
Chapter 76: aluminium waste and scrap under 7602: 7602 00 20 (production waste and scrap), 7602 00 30 (used beverage cans), 7602 00 40 (used wheels), duty Free.
Chapter 85: wind turbine nacelle assemblies, permanent magnets containing rare earth elements, lithium-ion cells, and waste and scrap of magnets, rotors and hard disk drives.

In Chapter 85, code 8503 00 30 (8503, nacelle assemblies) carries 2.7% per item, and 8507 60 10 (8507), individual lithium-ion cells without housing, electronics or ancillary components, also 2.7%. Heading 8549 (electrical and electronic waste and scrap) separates 8549 99 10, waste and scrap of permanent magnets containing a combined weight of 5% or more of neodymium, praseodymium or samarium; 8549 99 20, waste and scrap of rotors embodying such magnets; and 8549 99 30, waste and scrap of hard disk drives. All three are duty Free.

Existing lines to check in code tables

The regulation also amends existing entries:

Fish. The descriptions of 0302 89 31, 0303 89 31 and 0304 89 21 change because the FAO statistics amended a species' scientific name.
Fertilisers. A supplementary unit linked to nitrogen content is introduced for 2808 00 00, 2814 10 00, 2814 20 00, 2834 21 00 and several 3105 codes. In Annex I, 2814 and 3105 20 10 show the unit "kg N".
Wording and classification. Intermediate lines in 6403 51, 6403 91 and 7308 90 and code 8414 10 81 are clarified; Additional note 1 is added to Chapter 95; and the classification of ciclosporin in Annex 3 in Part 3 of Annex I is amended in line with a WCO Harmonised System Committee opinion.

For brokers and declarants this means checking the descriptions of 0302 89 31, 0303 89 31, 0304 89 21 (fish), 6403 51 and 6403 91 (footwear), 7308 90 and 8414 10 81, as well as the groups of scrap and waste, timber, magnets and electrical equipment, batteries and fertilisers.

New Annex I replaces the current text from 1 January 2027

The regulation enters into force on the twentieth day following its publication in the Official Journal, that is, after 30 October 2026. From 1 January 2027 the new version of Annex I to Regulation (EEC) No 2658/87 applies, with up-to-date autonomous and conventional duty rates; updating code tables in IT systems is tied to that date.

Primary sources

Mentioned codes

0201 4401 7308 7602 8503 8507 8549 2814

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.