Customs
Exporters to the EU must use new product codes for batteries, magnets and wind parts from 1 January
The EU has published its 2027 tariff code list, adding new codes for goods like lithium-ion cells and rare-earth magnets from 1 January 2027.
Firms that ship to the EU will need new product codes for some goods from 1 January 2027. The EU's 2027 tariff code list adds new lines for items such as lithium-ion cells and rare-earth magnets.
The list is called the Combined Nomenclature, or CN. It builds on the Harmonised System of product codes. The European Commission set the 2027 version in Implementing Regulation (EU) 2026/2163, dated 17 September 2026. It was published on 30 October 2026. The regulation says: "It shall apply from 1 January 2027."
The Commission says the new subheadings help it monitor specific goods. They include:
- Lithium-ion cells, and permanent magnets containing rare earth elements
- Waste and scrap of these magnets, and of hard disk drives
- Wind turbine nacelle assemblies and steel monopile foundations
- PET flakes, and aluminium waste and scrap
- Oak and beech sawlogs, bark and boneless beef cuts
Some fertilisers and their raw materials get a new extra unit for nitrogen content. The new list replaces the current one from 1 January 2027.
Who is affected
Exporters of these goods to the EU, EU importers, and the customs brokers who file their declarations.
What happens next
The list also carries EU duty rates. This story does not cover rate changes, so check the full list for your own products.
What to check
- Do any of your products move to a new code in 2027?
- Have you updated codes in invoices and customs systems?
- Has your EU broker confirmed the new codes?
