Classification
If you import or export goods into or out of the European Union (EU), you must classify those goods for customs purposes. Every product has a specific code.
This classification code determines the amount of Customs Duty you will pay on imported goods.
You can use TARIC to classify your goods to the appropriate code that you will need to import or export your goods.
You will also be able to view the following material in TARIC:
- suspension of duties
- tariff quotas
- tariff preferences
- anti-dumping measures.
TARIC code changes
TARIC code changes generally happen on 1 January each year. However, changes in TARIC codes can happen at any time during the year with little notice from the EU Commission. You can check to see if your TARIC codes will change in TARIC by changing the reference date.
Where can you find more help on classifying goods?
You should consult the sources listed below for further help on classifying your goods.
Combined nomenclature 2024
Each product has a particular eight-digit classification code in the 2024 combined nomenclature. This also sets out the general rules for classifying goods to an eight-digit level. These codes apply from 1 January 2024. The combined nomenclature is updated annually.
The combined nomenclature explanatory notes contain useful information for understanding the various tariff headings, but is not legally binding.
The correlation tables allow you to see if the classification codes you use have changed. It is important for traders to check the codes they use to establish if there is any change.
The European customs inventory of chemical substances
You can use this database to help you to identify chemicals and classify them.
Binding Tariff Information (BTI)
If you require legal certainty on the classification of your products, further information is available about BTI.
EUR-Lex
This provides free access to European Union law and other documents. Information relating to Commission regulations and Commission decisions is available at EUR-Lex.
World Customs Organisation
Other material about classifying your goods for customs purposes is available from the World Customs Organisation.
CLASS - Classification Information System
The European Commission has developed a single access point to different types of classification information, known as CLASS. In CLASS you will find the following classification information:
- Conclusions of the Customs Code Committee.
- Classification Regulations.
- Rulings of the European Court of Justice.
- Combined Nomenclature (CN) and CN Explanatory Notes.
- TARIC information.
Classification unit
If you need advice or help to classify your product, you can contact Classification Unit. Please provide the following information about your product:
- What is your product?
- What does it look like?
- What does it do or how is it used?
- What is it made of?
- Does it have any distinguishing features?
While this unit makes every effort to provide accurate advice on the tariff classification, the advice is not legally binding. If you want legal certainty on a tariff code, Revenue recommends that you apply for BTI.
Further information
Tariff classification and customs valuation
This video describes tariff classification and customs valuation. It illustrates the importance of correctly classifying goods and the implications of incorrect tariff classifications.