PL: Kod CN | DE: KN-Code
Definition
The CN code (Combined Nomenclature) is an eight-digit tariff code used in all EU Member States to classify goods in international trade. It forms the basis of the EU Common Customs Tariff and is used to determine duty rates, trade statistics, and regulatory requirements.
The CN code consists of two parts: the first 6 digits correspond to the international HS (Harmonized System) code used in over 200 countries worldwide, while digits 7-8 are the EU extension allowing more detailed classification for EU trade policy purposes. The Combined Nomenclature is updated annually by European Commission regulation — the new version takes effect each January 1st.
Correct determination of the CN code is crucial, as it determines the duty rate, VAT rate, any additional duties (anti-dumping, countervailing), and requirements for licences or certificates. Incorrect classification can result in duty surcharges, penalties, or clearance delays. In case of doubt, a Binding Tariff Information (BTI) can be requested.
The CN code consists of two parts: the first 6 digits correspond to the international HS (Harmonized System) code used in over 200 countries worldwide, while digits 7-8 are the EU extension allowing more detailed classification for EU trade policy purposes. The Combined Nomenclature is updated annually by European Commission regulation — the new version takes effect each January 1st.
Correct determination of the CN code is crucial, as it determines the duty rate, VAT rate, any additional duties (anti-dumping, countervailing), and requirements for licences or certificates. Incorrect classification can result in duty surcharges, penalties, or clearance delays. In case of doubt, a Binding Tariff Information (BTI) can be requested.