CN code (Combined Nomenclature).

What is a CN code?

The abbreviation stands for Combined Nomenclature. It is a coding system developed by the European Union to categorize goods for two main purposes:

1. Export: Identifying goods when exporting to countries outside the EU.
2. Statistics: Tracking trade between EU member states (Intrastat).

Unlike the global base (HS), the CN code is specific to the EU. Every October, the European Commission publishes the new version, which then takes effect on January 1. It is therefore wise to check your master data at the end of the year for changes.

The structure of the code

A CN code always consists of 8 figures. The structure is hierarchical and logically organized:

• Grades 1 to 6: This is the international HS code. These first six digits are identical worldwide (for example, in China, the U.S. and Europe).
• Grades 7 and 8: These are the specific EU additions. With these, the EU refines the classification for statistical purposes or specific trade policy measures.

For example: A laptop computer is covered by mail worldwide 8471 30. The European CN code further specifies this to 8471 30 00.

Difference between HS, CN and TARIC

In practice, the terms are often used interchangeably, but for the customs the distinction is strict. The length of the code determines the scope.

Simply put: if you are going to export, then you use the 8-digit CN code. If you are going to import, then you need the 10-digit TARIC code to determine the amount of import duty.

When do you use the CN code?

You encounter the CN code mainly in two processes:

1. On export declaration

When goods leave the Union, you must include in the customs declaration specify the 8-digit code. This allows Customs to check for export restrictions (such as Dual-Use goods or sanctions) and record trade flows.

2. For Intrastat declarations

Do you trade with companies in other EU member states and exceed the threshold for statistics (Intrastat)? Then you have to make periodic declarations to the CBS (Central Bureau of Statistics). Here the CN code is required to indicate exactly what is crossing the border.

Looking up a CN code yourself

Finding the right code is called classifying or classifying. You do this through the Customs Tariff of Use (DTV) or the EU's Access2Markets database. While this seems simple, it is often complex. Goods are not always classified by what they its, but sometimes based on material, function or even packaging. There are extensive classification rules and explanations that determine which code takes precedence.

Tip: Don't blindly trust the code your supplier gives you. You, as the exporter or importer, are legally responsible for the code you put in the declaration.

Risks of misclassification

A wrong CN code seems harmless, but it can have unpleasant consequences:

• Erroneous origin determination: If you have a Certificate of Origin or EUR.1 applications, the CN code often determines the “rules of origin.” An incorrect code can invalidate a certificate.
• Statistical corrections: CBS may ask questions or impose fines for structurally incorrect returns.
• Missed export controls: If a product actually requires a license (for example, military goods) but is exported under an “innocent” code, it is an economic crime.