The European Commission has published the latest version of the Combined Nomenclature (CN), applicable from 1 January 2027.

The Combined Nomenclature forms the basis for the declaration of goods at importation or exportation, as well as for intra-EU trade statistics. It determines which customs duty rates apply and how goods are treated for statistical purposes.

The CN is updated annually and published through a Commission Implementing Regulation in the Official Journal of the European Union.

The 2027 version includes two clarifications that may be relevant to the sporting goods sector:

• Chapter 64 (Footwear): Amendments to the wording of intermediate tariff lines under subheadings 6403 51 and 6403 91, clarifying the distinction between footwear covering the ankle and footwear covering the calf.
• Chapter 95 (Toys, games and sports equipment): Introduction of a new Additional Note 1 clarifying the classification of certain toys, including inflatable articles intended for play in water.

These amendments are intended to improve clarity and avoid misinterpretation of the tariff classification rules.

We encourage members concerned by these product categories to review the updated nomenclature ahead of its application on 1 January 2027.