Tariff Classification, TARIC, BTI and CLASS
Tariff classification determines the customs code used to find duty rates, trade measures, origin rules, quotas, licences, product restrictions and statistics.
Source check date: 2026-06-11.
Legal Basis
Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff is the base act. CELEX: 31987R2658. ELI: Regulation (EEC) No 2658/87.
The annual Combined Nomenclature is updated by implementing regulation. For 2026, the identified act is Commission Implementing Regulation (EU) 2025/1926, CELEX 32025R1926, applying from 2026-01-01. ELI: Regulation (EU) 2025/1926.
Binding Tariff Information is based on the UCC decisions framework, especially UCC Articles 22 to 37 and BTI-specific rules in the UCC Delegated Act and Implementing Act.
HS, CN and TARIC
The Harmonized System is the international six-digit base managed by the World Customs Organization. The Combined Nomenclature extends the HS to eight digits for EU tariff and statistical purposes. TARIC extends the CN to ten digits and adds EU measures.
Practical structure:
- HS: six digits.
- CN: eight digits.
- TARIC: ten digits plus possible additional codes.
Official Databases
Practical Meaning
Classification is not just a rate lookup. The code can determine customs duty, preferential tariff eligibility, anti-dumping or countervailing duties, safeguards, tariff quotas, import licences, suspensions, product restrictions, document codes and statistical reporting.
BTI
Binding Tariff Information is a customs decision that binds customs authorities and the holder for classification of goods described in the decision, subject to validity and conditions.
BTI is useful when classification is uncertain or commercially significant. It does not decide origin, customs value, VAT rate, product compliance, or sanctions.
CLASS
CLASS is an official Commission classification support tool. It helps locate classification regulations, CN explanatory notes, classification opinions, and case-law references. Use it as a research and support tool, then cite the underlying legal act or decision.
Key Compliance Points
- Classify from product characteristics, composition, function, and objective properties.
- Preserve technical documents, samples, photos, catalogues and classification reasoning.
- Recheck annual CN updates and legal notes.
- Use TARIC for transaction-specific measures.
- Record query date for every TARIC result.
Dynamic Data Warning
TARIC data is dynamic. Store query date, CN/TARIC code, origin, destination Member State where relevant, measure type, duty expression, legal basis, validity dates, additional code, document code, condition code, footnote code and quota order number.