EU classification is two questions, not one: what is the correct CN code — and which TARIC measures hang on it for your origin?
Step 1: the CN code (8 digits)
The Combined Nomenclature is re-issued annually; headings move, notes change. The controlling sources are the CN itself, the CN Explanatory Notes, EU Classification Regulations and CJEU judgments. National practice matters less than importers assume — a German customs office and a Dutch one must both follow the same EU-level sources.
Step 2: TARIC measures (digits 9–10 and additional codes)
For your CN code plus origin country, TARIC lists third-country duty, preferences, anti-dumping/countervailing duties with company-specific additional codes, quotas, suspensions, prohibitions and documentary requirements (CE, REACH, sanitary certificates). This is where most surprises live: e-bikes, fasteners, solar glass, steel and aluminium articles from certain origins carry heavy defence measures.
Step 3: consider a BTI
If the product is borderline or volumes justify it, apply for Binding Tariff Information through the EU Trader Portal: valid 3 years, EU-wide, binding both ways. Include full technical documentation; expect sample requests for chemical or textile goods.
Step 4: CBAM screening
If the CN code appears in the CBAM annexes (iron & steel, aluminium, cement, fertilisers, hydrogen, electricity), importers face embedded-emissions reporting and certificate obligations under the definitive regime. Vietnamese steel and aluminium exporters should prepare emissions data per CN code now — buyers already ask for it.
The one-page EU checklist
- Correct CN code with GIR justification
- TARIC measures screened for the actual origin
- AD/CVD additional code identified where applicable
- BTI for recurring/borderline lines
- CBAM exposure assessed
- Documentary requirements (CE, REACH, EUDR where relevant) mapped before booking.