Structure of the Customs Tariff
The EU customs tariff (Combined Nomenclature) follows a logical structure from raw material to finished product. Understanding this structure greatly facilitates correct classification.
The 21 Sections
The customs tariff is divided into 21 sections, each comprising several chapters:
- I: Live animals, animal products (Ch. 1-5)
- II: Vegetable products (Ch. 6-14)
- IV: Foodstuffs, beverages, tobacco (Ch. 16-24)
- VI: Chemical products (Ch. 28-38)
- XI: Textiles (Ch. 50-63)
- XVI: Machinery, electrical equipment (Ch. 84-85)
- XVII: Vehicles (Ch. 86-89)
Processing Stage Principle
Within each chapter, positions often follow the processing stage principle: raw materials first, then semi-finished goods, then finished products.
💡 When uncertain: Start with the base material and work your way to the finished form.
Further Reading
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About the Author
Zolltarifnummer Service
Our expert team at webpowers UG combines years of experience in international trade with cutting-edge AI technology. We help businesses find the correct customs tariff numbers for their products.
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