Classification of goods is the language of international trade.  As stipulated by UCC 952/2013: “any person directly or indirectly involved in the accomplishment of customs formalities or controls, shall …. render the person concerned responsible for….. the correct classification.”  Correct TARIC code leads to the correct product duty rate, VAT rate and other national charges that may be involved.  Although goods may be zero-rated, correct classification is still necessary for quotas, suspensions, import or export licence or restrictions, issue of certificate of origin and others if required.


The Harmonised System Explanatory Notes issued by the World Customs Organisation, Combined Nomenclature (CN) and Combined Nomenclature Explanatory Notes (CNEN) published by the EU and EU Taric database are the necessary tools.

Classification of goods means determining the subheadings or further subdivisions of the Combined Nomenclature (CN) under which the goods will be classified.

All the necessary product details required by the legal CN text must be available in order to achieve a correct TARIC classification.

CLASS Consultation (


TARIC Consultation (


Taric Codes 05/2022


Updated by BTI/Sampling Unit 12/08/20



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