CN Codes 2026 — How to Find a Commodity Code (ISZTAR, TARIC, UK Trade Tariff)

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What is a CN code and why do you need to know it?

The CN code (Combined Nomenclature) is an eight-digit number that classifies goods in the EU customs system. It determines, among other things, the rate of customs duty, the rate of import VAT, whether permits are required (for example sanitary or veterinary ones) and whether the goods are subject to safeguard measures, quotas or import bans. The same goods declared under the wrong code may be charged a different rate of duty from the one due, and customs authorities have the right to challenge a declaration retrospectively.

The CN code is not separate from the international system — it is an extension of the global Harmonised System (HS) with additional digits specific to the European Union.

Code structure: chapter, heading, subheading

Commodity codes are built hierarchically, with layers added at successive levels of classification:

• HS code (Harmonised System) — 6 digits, set by the World Customs Organization (WCO) and used almost worldwide. The first two digits are the chapter, the next two are the heading, and the last two are the HS subheading.
• CN code (Combined Nomenclature) — 8 digits, applicable in the European Union. The first 6 digits are the HS code, and the 7th and 8th digits are the EU CN subheading, which refines the classification for the purposes of the common customs tariff.
• TARIC code — up to 10 digits plus any additional codes. The 9th and 10th digits (the TARIC subheading) indicate detailed EU measures — for example anti-dumping duties, customs suspensions or safeguard measures — assigned to specific goods.
• UK commodity code — a full 10-digit code for imports, usually 8 digits for an export declaration; you look it up in the Trade Tariff tool on gov.uk (duty rates follow the UK Global Tariff, UKGT — that is the name of the tariff, not of the search tool). The first 6 digits match the international HS code, while the further digits are specific to the UK system and need not be identical to the EU CN/TARIC extension — since 1 January 2021 the UK has operated its own tariff, independent of the EU.

How to find the CN code of your goods step by step

Classification is best determined on the basis of the description of the goods, their composition, intended use and manner of presentation (for example whether the goods are in a set or loose), and not just the trade name — the same words may refer to goods with different classifications.

1. The EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric)

TARIC (Tarif Intégré de l'Union Européenne) is the European Commission's integrated database that combines the Combined Nomenclature with all EU tariff and non-tariff measures (duties, anti-dumping duties, prohibitions, quotas, required documents). To find a code:

• Go to the European Commission's TARIC consultation page.
• Search for the goods by text description or browse the nomenclature tree chapter → heading → subheading.
• Check whether any additional measures (for example an anti-dumping duty, a certificate or a quota) are listed for the chosen code — they may apply only to certain countries of origin.

2. The ISZTAR4 system via PUESC (Poland)

In Poland, access to the same TARIC data, extended with national VAT and excise rates and rules not integrated into the EU database, is provided by the ISZTAR4 system, made available through the “Customs tariff” (Taryfa celna) service on the Platform of Electronic Tax and Customs Services (PUESC). Step by step:

• Go to the “Taryfa celna” service at puesc.gov.pl or directly to the ISZTAR4 tariff browser.
• Search for the commodity code — the full code has 10 digits; if you enter fewer digits, the system will show the nomenclature tree for further narrowing down.
• Check the result for both the EU duty (from TARIC) and the national VAT/excise rates and required documents.

3. Trade Tariff on gov.uk (United Kingdom)

For imports into or exports from Great Britain, the right tool is the Trade Tariff available on gov.uk (gov.uk/trade-tariff, search at trade-tariff.service.gov.uk/find_commodity):

• First choose whether the goods are being imported or exported — the results and rates may differ.
• Enter as specific a description of the goods as possible (for example “cotton shirt” rather than just “clothing”) or browse the classification sections.
• The tool will show the commodity code (10 digits for imports, usually 8 digits for exports) together with the rate of duty, VAT and information on import/export controls.
• For goods with a complex classification (for example textiles, chemicals, food) gov.uk provides additional sector guides.

Example: how to determine a commodity code in practice

Suppose a Polish company imports decorative cushions filled with feathers from Great Britain. Instead of typing the general term “cushions” into the search tool, it is worth first establishing the key features of the goods: the cover material (for example cotton, polyester), the type of filling (feathers, foam, nonwoven fibre) and the intended use (decorative or bedding) — these features determine in which heading and subheading of the nomenclature the goods will fall. In TARIC or ISZTAR4, a keyword search (“cushions”, “feathers”) usually shows several candidate headings; you then need to compare their full descriptions (explanatory notes) with the actual characteristics of the goods, rather than choosing the first matching result. The same goods imported into Great Britain require a similar search in the UK Trade Tariff (gov.uk) — the result may differ at the level of the national subheading, despite the common 6-digit HS core.

If, after your own analysis, you are still unsure of the right code, the next step should not be to declare “by feel”, but to consult a customs agency on the description of the goods or — for high-value goods or repeat imports — to apply for a binding decision from the customs authority (BTI or ATaR, described below).

Why the CN code needs to be checked regularly, not just once

The Combined Nomenclature is republished every year — the version applicable in 2026 was introduced by Commission Implementing Regulation (EU) 2025/1926, applicable from 1 January 2026. Both the Nomenclature and TARIC measures are updated periodically — not only do duty rates change, but also the division of headings, the scope of subheadings and the validity of anti-dumping measures and quotas. A code that was correct and safe a year ago may be split into several new subheadings or become subject to a new safeguard measure. That is why, for goods imported or exported regularly, it is worth verifying the code whenever the product range changes significantly, and for high-value or high-volume goods — periodically, even if the goods themselves have not changed.

Typical mistakes in classifying goods

• Classifying by trade name rather than by the function and composition of the goods — the same product name may conceal different codes depending on the material, intended use or degree of processing.
• Overlooking sets and composite goods — a set of several items sold together may be classified differently from the sum of its parts.
• Carrying a CN code straight over to a UK declaration (and vice versa) — despite the common first 6 HS digits, the rest of the code is sometimes different.
• Failing to update the code after the nomenclature changes — the Combined Nomenclature is updated periodically; a code that was correct a year ago may no longer exist or may have changed scope.
• Ignoring additional TARIC measures — failing to check whether an anti-dumping duty, a quota or a certificate requirement applies to a given code leads to underpaid charges or a missing required document.

When to apply for a Binding Tariff Information (BTI) or ATaR

If the classification of the goods is in doubt — for example the goods are new to the market, have an unusual composition or intended use, or the rate of duty depends on details that are hard to assess unambiguously — you can apply for a formal, binding decision from the customs authority:

• In the European Union (including Poland) this is a Binding Tariff Information (BTI), issued by the customs authorities of a Member State and valid in all EU countries.
• In the United Kingdom, since 1 January 2021, the equivalent is the Advance Tariff Ruling (ATaR), issued by HMRC — the decision is valid for up to 3 years, and HMRC usually needs between 30 and 120 days to issue it.

A binding decision protects the importer/exporter from the classification being challenged later by customs authorities during its period of validity, provided that the declaration corresponds exactly to the description of the goods given in the application.

Sources

• TARIC Consultation — European Commission
• EU Customs Tariff (TARIC) — Taxation and Customs Union
• Customs tariff (Taryfa celna) — PUESC (ISZTAR4)
• ISZTAR4 Tariff Browser — Polish Ministry of Finance
• Trade Tariff: look up commodity codes, duty and VAT rates — GOV.UK
• Finding commodity codes for imports into or exports out of the UK — GOV.UK
• Check what you'll need to get a legally binding decision on a commodity code (ATaR) — GOV.UK

See also related guides

• TARIC code: the key to understanding tariff classification in the European Union
• HS (tariff) codes — how to find them and why they are crucial
• Classification of goods: the key to understanding customs clearance in the UK
• Update of tariff codes — dynamic alignment with the EU

If you have doubts about the classification of your goods or need help with customs clearance, contact us.

Frequently asked questions