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FinlandTulli

CN explanatory notes amended for decorative lamps and medicaments

Two 9 October 2026 notices amend the CN explanatory notes: LED-fitted decorative articles move out of lamp heading 9405 to their material code, and heading 3004 gains a glucosamine sulfate definition.

By Taxxa AI OyPublished 9 October 2026

Tax

Finnish Customs (Tulli) flags two Commission notices published in the Official Journal C series on 9 October 2026Tulli that amend the EU's Combined Nomenclature explanatory notes (CN-selitykset), the guidance importers and brokers use alongside the tariff codes themselves. The notices are C/2026/5274 and C/2026/5276Tulli, both amending the explanatory notes published in OJ C 119 of 29 March 2019Tulli.

The first notice concerns CN heading 9405Europa, which covers lamps and lighting fittings. The amended note states that heading 9405 excludes illuminated articles of various materials, such as glass, metal or plastics, that are designed merely for indoor or outdoor decorative purposes.Europa These are articles fitted with lights, for example LED strings or LED stripsEuropa, whose lights are intended to enhance the decorative character rather than to illuminate a roomEuropa: the light output is too low to serve as functional lighting and the articles are not specialised lamps eitherEuropa. Such articles are instead classified according to the constituent material of the decorative componentEuropa, because their design and overall characteristics show they are intended for ornamental use. The note adds that the presence of solar panels is not relevant for classification under heading 9405.Europa Businesses importing decorative light-fitted ornaments, seasonal decorations or garden ornaments with built-in LEDs should therefore check whether their goods move out of heading 9405 and into the code for their material.Europa

The second notice is narrower. In the explanatory note to CN heading 3004 (medicaments put up in measured doses or in forms or packings for retail sale), a table note is added to the entry on glucosamine sulfateEuropa: the defined daily dose (DDD) of 1.5 g for glucosamine sulfate in the ATC-DDD indexEuropa is based on the substance bis(2-ammonio-2-deoxy-D-glucose)sulfateEuropa (CAS RN 14999-43-0Europa, molecular formula (C6H13NO5)2·H2SO4Europa, molecular weight 456.42 g/molEuropa). The note sits in the table of the explanatory note to heading 3004, in the second column of the entry on glucosamine sulfate.

Customs brokers, trade compliance officers and importers classifying goods under headings 9405 or 3004 should read the two notices against their current codes and update classification files where the amended notes touch them.Europa

Legal basis: Commission notices C/2026/5274 and C/2026/5276 of 9 October 2026 amending the Explanatory notes to the Combined Nomenclature of the European Union (OJ C 119, 29.3.2019).

Check classifications under CN headings 9405 and 3004 against notices C/2026/5274 and C/2026/5276 and update classification files where the amended notes apply.

Sources

FinlandTulli

CN explanatory notes amended for decorative lamps and medicaments

By Taxxa AI OyPublished 9 October 2026

Tax

Legal basis: Commission notices C/2026/5274 and C/2026/5276 of 9 October 2026 amending the Explanatory notes to the Combined Nomenclature of the European Union (OJ C 119, 29.3.2019).

Check classifications under CN headings 9405 and 3004 against notices C/2026/5274 and C/2026/5276 and update classification files where the amended notes apply.