Goods leaving China in December 2026 may be declared under different EU tariff codes when they arrive in January. What matters is when customs accepts the import declaration, not when the goods were ordered or shipped.
The EU’s 2027 Combined Nomenclature (CN) takes effect on 1 January, following the publication of Implementing Regulation (EU) 2026/2163 on 30 October. The regulation replaces the existing tariff classification annex, including the eight-digit codes used to classify imported goods and determine customs duties.
Several product groups are affected by new or revised subheadings. These include PET flakes, lithium-ion cells, permanent magnets containing rare earth metals, wind turbine components and certain types of metal scrap. Some existing product descriptions and classification rules have also changed.
Why the timing matters
Under the Union Customs Code, import duty is generally calculated according to the rules in force when customs accepts the declaration for release into free circulation.
A shipment loaded in China in December may not reach an EU port until January. If the relevant classification changes on 1 January, the importer will need to use the updated code.
The supplier’s Chinese export code cannot simply be copied into the EU declaration. Both systems use the international six-digit Harmonized System as their basis, but the EU has its own further subdivisions.
Existing BTI decisions may also be affected
Binding Tariff Information (BTI) is a customs decision confirming the classification of a specific product. It gives the holder legal certainty about which code to use.
If an amendment to the Combined Nomenclature makes an existing BTI incompatible with the new rules, the decision ceases to be valid when the amendment takes effect.
Normally, Article 34 of the Union Customs Code allows extended use of certain invalidated or revoked BTI decisions for existing contracts, for up to six months. However, this provision does not apply when a BTI becomes invalid because the nomenclature itself has changed.
There is a separate development worth checking. On 6 November, the Commission published Communication C/2026/5948 concerning classification measures adopted by the World Customs Organization. Existing BTI decisions that conflict with the specified measures must be revoked.
In those cases, extended use may be granted for qualifying contracts concluded before revocation. The holder must apply to the issuing customs authority within 30 days of the individual BTI’s revocation, specifying the quantities involved and the Member States where the goods will be cleared.
What to check before shipping
A classification change does not automatically mean a higher duty rate. Nevertheless, buyers with goods expected to clear customs in 2027 should check whether their existing codes remain valid and whether any duties, trade defence measures or other requirements have changed.
Existing BTI decisions should also be reviewed, particularly for products covered by the new subheadings or the Commission’s November communication.
Where classification depends on materials, composition or technical specifications, obtaining the necessary information from the supplier before dispatch can prevent problems at clearance.
For Berg, these checks belong in the procurement process. Once the goods have left the factory, correcting missing technical information or inconsistent supplier documents becomes considerably more difficult.
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