Customs Tariff Code Changes (EU) 2025 to 2026

An early Christmas present was already on the horizon in the summer. Now it's here. With the new Combined Nomenclature—published right on time in the Official Journal on October 31—the changes and adjustments to the customs code numbers for the turn of the year 2025 to 2026 (at the 8-digit level) are now known. And these changes are truly minimal! We are happy to provide you with the changes below, along with all the files (at the bottom of the page) you need for the correlation. But first things first – here is the Official Journal of the EU:

Correlation

1:n

For these customs code numbers, one old number is converted into several new numbers. The existing customs tariff code number is no longer valid! However, there are several new options to choose from.

m:n

For these customs code numbers, several old numbers are being converted to several new numbers. Here, too, the existing customs code numbers are being discontinued!

The changes at a glance

In the EU's Combined Nomenclature, a total of 13 commodity codes will be invalidated and 27 new commodity codes will be introduced.

Changes in chapter 28

Inorganic chemistry

Salts of the acids of metal oxides or metal peroxides

Let's start with the chemical sector, more specifically with the “salts of acids of metal oxides or metal peroxides.” In 2025, this chapter already lists 10 directly named salts or groups of salts, and we have now expanded it to include lithium-nickel-manganese-cobalt oxides. While these were classified under “other” in the catch-all category in 2025, they now have their own category and the classification must be adjusted accordingly.
As a result of this restructuring, the catch-all category “other” also receives a new customs code number.

Other salts of inorganic acids or peroxy acids

Let's stay salty. The catch-all category in Chapter 2842 is now also covered in greater detail. Lithium iron phosphate now has its own customs code number and has been removed from the catch-all category “other.” As a result of this restructuring, the catch-all category “other” also has a new customs code number.

Changes in chapter 29

Organic chemistry

Bromine derivatives

Decabromodiphenyl ether – now close your eyes and spell it! - now has its own heading and, alongside pentabromodiphenyl ether, 1,2,4,5-tetrabromo-3,6-bis(pentabromophenoxy)benzene and 1,2-bis(2,4,6-tribromophenoxy)ethane, is used in the manufacture of acrylonitrile-butadiene-styrene (ABS) (which already have their own subheadings in 2025). As a result of this restructuring, the catch-all subheading “other” also receives a new customs code number.

Carboxylic acids

In heading 2915, which covers saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides, and peroxyacids; their halogenated, sulfonated, nitrated, or nitrosated derivatives, a separate subheading is created for perfluorooctanoic acids and their salts. As a result of this restructuring, the catch-all subheading “other” also receives a new customs code number.

Changes in chapter 38

Chemical industry products

Artificial graphite

Artificial graphite has previously been classified in subheading 3801 1000 without further distinction. Artificial graphite in powder form with an ash content not exceeding 0.05% by weight is now covered more precisely by the creation of subheading 3801 1010. All artificial graphite that does not meet the above criteria will in future be classified under 3801 1090.

Doped silicon

In heading 3818, we find chemical elements doped for use in electronics. And if you didn't take advanced chemistry classes and are wondering what “doped” means: it refers to the introduction of foreign atoms into a host material. Now we know. Back to the nomenclature. In heading 3818, we find doped silicon (3818 0010) in 2025, which is now divided into

3818 0011: “Doped silicon, for use in electronics, in wafers with a thickness of 200 micrometers or less, rectangular, also with cut or rounded corners (so-called photovoltaic wafers)”

and

3818 0019: “Doped silicon, for use in electronics, in discs, wafers or similar forms, other”

Changes in chapter 73

Steel products

7308 - Structures and structural components

Now to one of my favorite headings in the nomenclature. None is used incorrectly as often as 7308, especially in mechanical engineering. While “construction parts” sounds appropriate for mechanical engineering at first glance, reading on in the item description should make you feel a little uneasy: (for example, bridges and bridgesections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns)

That doesn't sound like “mechanical engineering” anymore, does it? I always say in my training courses (casually, as a rule of thumb): “If it's not for a building, then forget about 7308!” Yes, of course we can discuss certain possible elements in the parts list of a machine. For example: if the machine is embedded in a foundation – or if the machine has a railing to prevent people from falling, which is then attached to a wall. Or if the machine is enclosed in a cage that is firmly anchored to the floor... I'm sure you understand. Hence: rule of thumb.

But what has changed? Steel tube towers and tower segments for wind turbines, made of iron or steel, will in future be removed from towers and lattice masts in (currently) 7308 2000 and recorded separately in 7308 2010. All other towers and lattice masts can be found in 7308 2090.

Changes in heading 8410

Water turbines, water wheels, and regulators therefor

Here, the parts subheading is broken down in more detail. Whereas in 2025 the parts for machines in heading 8410 (i.e., water turbines and water wheels) were recorded in total in 8410 9000, we now differentiate between:

8410 9010: Rotors for water turbines and water wheels, and regulators therefor

8410 9020: Stators for water turbines and water wheels, and regulators therefor

8410 9090: Parts of water turbines and water wheels, and regulators therefor, not elsewhere specified or included

It should be noted here that regulators are also included in these headings (and were already included in 8410 9000 in 2025)! This means that goods (regulators) that we would normally classify under heading 8481 or in chapter 90 must be removed from there if they are intended for water turbines or water wheels.

Changes in heading 8412

Other engines and motors

This is a frequently used heading in mechanical engineering, as we find elements of pneumatics (compressed air motors) here. But here, too, many are spared the “cup of change.” This is because rotor blades for wind turbines are now being removed from the ascending parts subheading (8412 9080) and included in (new) 8412 9060. The parts subheading“other” is also being adjusted as a result (in future: 8412 9070).

Changes in heading 8501

Direct current generators

Here, too, a heading is affected that hardly any mechanical engineering company can do without—after all, we find all types of (pure) electric motors here. I write “pure electric motors” because we have to classify vibration motors or drum motors, for example, in other headings (Drum motors in particular are often incorrectly classified here in 8501!).

In the case of DC generators with a power output of more than 75 kW to 375 kW (formerly: 8501 3300), generators with hydrogen fuel cells with a power output of more than 75 kW to 375 kW have been removed. Photovoltaic generators have been removed and are now classified in their own subheading (new: 8501 3310).

As a result of this restructuring, all DC generators (and also DC motors) with a power output of 75 kW to 375 kW that do not meet the above criteria are classified in subheading (new) 8501 3390.

Changes in heading 8504

Inverters

This is the only m:n change this year.

In 2025, we will differentiate between inverters—i.e., pure direct current (DC) in and alternating current (AC) out—based on their power in kVA.

This means that today: 7.5 kVA or less in 8504 4085. Power ratings above 7.5 kVA in 8504 4068.

However, the kVA parameter will no longer play a role in the future.

From 2026: All inverters with maximum power point (MPP) tracking function will be classified in 8504 4084.

All those without this function will go to 8504 4087.

This will probably be the change that requires the most effort for companies in the mechanical engineering sector. Inverters are used more frequently in systems. The question then is: Which of our inverters (often in the area of spare parts shipping and thus “historical goods”) have a maximum power point (MPP) tracking function? This information is certainly not simply listed in a field in the master data. The technical department must then provide the answer (if the technical department itself is not already responsible for classification).

Changes in heading 8507

Parts for electric accumulators

The thin, porous separating layers between the anode and cathode in an electric accumulator are called “separators.” And it is precisely these that are now being differentiated in more detail. Whereas previously all separators were classified in subheading 8507 9030, we will now differentiate between:

8507 9031: “Separators for electric accumulators, whether or not square or rectangular, made of plastic film with a thickness of 40 micrometers or less”

And

8507 9039: “Separators for electric accumulators, whether or not square or rectangular, other”

Changes in heading 8543

Separate heading for assemblies of stacked galvanic cells for water electrolysis plants

Heading 8543 serves as a catch-all heading in Chapter 85 for electrical machinery, apparatus, and equipment with a specific function, not elsewhere specified or included in this chapter.

The heading says it all – many of you will not be affected by this. If you have classified goods under 8543 9000 (the parts heading of 8543) and the text in the heading does NOT apply, reclassify all items under (new) 8543 9090.

If you actually have assemblies consisting of stacked galvanic cells for water electrolysis plants, then reclassify them under (new) 8543 9010.

This means that for many of you here, there will be a 1:1 conversion in which the old code number will be dropped (8543 9000 to 8543 9090).

And that's it (for now, unless we notice anything else). We will, of course, keep everything up to date here.

This includes the file with the 10-digit numbers that are being discontinued, which can be found below. One more thing:

The 10-digit code (TARIC) is required for import...

...and you must also record it! The freight forwarder does not add the last 2 digits (at random?). Nor are these simply determined quickly and then (only) communicated to the service provider for import customs clearance by email. Finding and justifying the digits that make up the 8-digit to 10-digit code must also be recorded in an audit-proof manner in accordance with BMF guidelines! Therefore, you should (actually: must) convert all active imported goods to the 10-digit code at the turn of the year. The final 10-digit codes will be available between Christmas and New Year. Great. You can then get them in the new year. But here are the 10-digit codes that are being discontinued (without me being able to tell you the new ones). Even the ones that are being discontinued are not necessarily final (extension of customs suspension, etc.). But they are the current status, which will then have to be updated. We will do that for you here.

Well, Merry Christmas and Happy New Year—if you have any questions, please feel free to contact us.

Files