FinlandTulli
New EU tariff nomenclature for 2027; check binding decisions
The 2027 Combined Nomenclature applies from 1 January 2027; binding tariff decisions on changed headings lapse after 31 December 2026.
By Taxxa AI OyPublished 30 October 2026
Industry: Across industries
The EU's Combined Nomenclature for 2027 has been publishedTulli, and importers and exporters must classify goods under the new codes from 1 January 2027
Europa. The new version was published in the Official Journal L series on 30 October 2026 as the annex to Commission Implementing Regulation (EU) 2026/2163
Tulli, which replaces Annex I to the CN Regulation (EEC) No 2658/87
Europa with a complete up-to-date goods nomenclature, including the autonomous and conventional duty rates. The regulation enters into force twenty days after publication and applies from 1 January 2027
Europa.
The 2027 edition is more than a reprint. In the interest of simplification and to reflect statistical, commercial-policy and technological developments, it introduces new subheadings for goods the Union wants to monitor separately: boneless beef cuts, PET flakes, bark, production waste, oak and beech sawlogs, ferrous waste and scrap containing rare earth elements, tubular wind turbine steel monopile foundations, aluminium waste and scrap, and a series of Chapter 85 goods including wind turbine nacelle assemblies, permanent magnets containing rare earth elements, lithium-ion cells and related waste and scrap. It also adds a supplementary unit for a dozen fertiliser and fertiliser-precursor codes to track nitrogen content, amends fish-species descriptions following a Food and Agriculture Organization statistics change, and reclassifies ciclosporin in line with a Harmonised System Committee opinion.
The immediate compliance point concerns binding tariff information. Binding tariff information decisions (sitovat tariffitietopäätökset, BTI) issued for headings that change will no longer be valid after 31 December 2026Tulli. Holders who still need cover must apply for re-issue
Tulli through Tulli's electronic BTI service
Tulli, paying attention to section 5 of the application on re-issue of a BTI decision. Because the 2027 nomenclature applies from 1 January 2027, any standing BTI portfolio should be checked against the changed headings before year end
Tulli and re-issue applied for where cover is still needed
Tulli.
Legal basis: Commission Implementing Regulation (EU) 2026/2163, Articles 1 and 2; Council Regulation (EEC) No 2658/87.
Check every binding tariff decision you hold against the 2027 headings and re-apply for the ones that change before 31 December 2026.