Understand the codes and data behind EU goods reporting
CN classification sits at the heart of Intrastat and EU goods reporting. This guide explains how CN8 codes work, how they relate to HS and TARIC, what an Intrastat declaration requires, and why getting the classification and underlying data right matters.
Understand the code that runs EU trade
Strax helps companies navigate the complex rules, requirements, and processes that shape trade across the European Union.
The CN8 code is the spine of EU trade
The CN8 code is an 8-digit number that classifies what a good is. Customs duties, trade statistics, carbon rules, deforestation checks, excise duties and export controls all depend on it.
Classification is genuinely hard
There are more than 9,000 CN codes in a legal hierarchy with formal interpretation rules. The same product can plausibly fit several codes, and the list changes every January.
One classification, many uses
The classification work required for Intrastat also feeds CBAM, EUDR, excise and other obligations. Once a product has been classified correctly, the same classification can be reused instead of being done again by hand.
What is a CN8 code?
A CN8 code is the 8-digit number the European Union uses to classify a traded good.
“CN” stands for Combined Nomenclature, the EU’s goods-classification list established by Council Regulation (EEC) No 2658/87 and reissued every year.
It answers one fundamental question: what is this product in the eyes of EU law? The answer determines which rules apply.
The classification layers:
Example classification hierarchy
Section XI: Textiles and textile articles
Chapter 62: Articles of apparel, not knitted
Heading 6201: Men’s or boys’ overcoats, anoraks and similar
Subheading 6201 40: Of man-made fibres
CN code 6201 40 11: The full 8-digit code you must report
Intrastat is the EU system for collecting statistics on the movement of goods between EU member states.
It was introduced in 1993 when internal customs borders were abolished. Businesses whose intra-EU trade exceeds a national reporting threshold are required to report their goods movements to their national statistics or customs authority.
Intrastat is statistical reporting, and the CN8 code is its single most important field. If the code is wrong, the statistics are wrong. This can lead to questions from the statistical authority and, over time, penalties.
Legal basis
Regulation (EU) 2019/2152 and Implementing Regulation (EU) 2020/1197, which replaced Regulation 638/2004 from 2022.
Who reports
Companies whose intra-EU dispatches and/or arrivals exceed national thresholds.
How often
Monthly in most countries.
To whom
Tulli in Finland, Douane/DGDDI in France, Tullverket and SCB in Sweden, Destatis in Germany, and the corresponding authority in each member state.
Why is CN classification so hard?
Because a product description rarely maps neatly to a single legal code, and judgement is often unavoidable.
The EU uses six General Rules for the Interpretation (GIR) to determine how goods should be classified.
The rules are only part of the challenge. Invoice descriptions may be vague or written in another language, composite products require judgement, and new products may have no clear precedent.
The CN code list also changes every year. For 2026, the Combined Nomenclature was reissued by Commission Implementing Regulation (EU) 2025/1926 and applies from 1 January 2026.
Rule 1
Classification is based on the wording of the headings and the legal notes for sections and chapters. Section and chapter titles are only guidance.
Rule 2
An unfinished or unassembled product is treated as finished if it already has the essential character of the finished product. A bicycle supplied in parts, for example, may still be classified as a bicycle.
Rule 3
If two classifications appear to fit, the more specific one takes priority. If that does not resolve the case, the product’s essential character is considered. If there is still no clear answer, the code that appears last in numerical order is used.
Rule 4
If no classification fits directly, the product is classified under the code for the goods it most closely resembles.
Rule 5
Specially fitted cases and normal packaging are generally classified together with the goods they contain.
Rule 6
The same principles are used when choosing between subheadings at the 8-digit level.
Inside an Intrastat declaration
A monthly Intrastat declaration consists of individual lines, with each line representing a product flow.
These are the key fields and the areas where errors most commonly occur.
Supplementary units: the “second quantity” explained
A supplementary unit is a second quantity that certain CN codes require in addition to net mass in kilograms.
Weight alone is not always the most useful way to describe a product. Wine, for example, is measured in litres and floor tiles in square metres. For certain products, the CN therefore requires an additional unit alongside the weight.
In Finland, this is known as lisäpaljous, or the “second quantity”. The field exists in Intrastat reporting across the EU.
Supplementary units are easy to overlook because most declaration lines are valued and weighed rather than counted.
Some units also have to be calculated. Litres of pure alcohol or square metres, for example, may need to be derived from alcohol strength, dimensions or density. This information is often not available directly in the ERP, making these fields particularly suitable for automation and prone to manual errors under deadline pressure.
Statistical value is not invoice value
The statistical value is the value of the goods at the point where they cross the border. It includes transport and insurance costs up to that point.
This is often different from the invoice value and depends on the applicable delivery terms, or Incoterms.
Confusing statistical value with invoice value is one of the most common reasons an Intrastat declaration fails validation.
Every country is different
There is no single Intrastat format across the EU. Each member state sets its own reporting thresholds, required fields and, in some cases, which trade flows are collected at all.
Finland
Arrivals reporting ended from statistical year 2026. Only dispatches are reported, with a threshold of €800,000.
Estonia
Arrivals reporting ended in 2025. The dispatches threshold is €350,000.
Netherlands
Reporting thresholds were abolished in 2023. CBS notifies the companies that are required to report.
France
Intrastat operates as a sampling survey through EMEBI. Only companies included in the notified sample are required to respond.
Poland, Denmark, Belgium, Italy
These countries use two-tier reporting. Crossing a higher threshold adds requirements such as transport mode, delivery terms and statistical value.
The Combined Nomenclature is also updated every year
The annual update is published in October and takes effect on 1 January.
Codes may be added, merged, split or removed, which means a product classified correctly in December may need to be remapped in January.
Glossary: EU trade-classification terms
This glossary explains the key EU trade-classification and Intrastat terms used in the guide. It covers the main codes, reporting concepts and data fields needed to classify goods and prepare accurate declarations.
The EU’s 8-digit goods-classification system. It is based on the Harmonized System, updated every year and used for both the EU customs tariff and Intrastat reporting.
The full 8-digit CN code used to classify a good. It is the most important classification field in an Intrastat declaration.
The 6-digit international goods-classification system maintained by the World Customs Organization. The first six digits of every CN code come from the HS.
The Integrated Tariff of the European Union. It extends the CN code by two additional digits to cover duty rates and other trade measures.
A general term for a product’s tariff or classification code. In the EU, this usually means the 8-digit CN code or the 10-digit TARIC code used for customs.
The EU system for collecting statistics on goods moving between member states. Businesses above national reporting thresholds generally submit Intrastat data monthly.
The two Intrastat trade flows. Arrivals are goods entering from another EU member state, while dispatches are goods sent to another EU member state.
The annual value of trade above which Intrastat reporting is required. Thresholds are set separately by each member state and trade flow.
The weight of the goods without packaging, measured in kilograms. It is a mandatory Intrastat field.
An additional quantity, such as pieces, pairs, litres or square metres, required by certain CN codes alongside net mass. In Finland, this is known as lisäpaljous.
The value of goods at the border, including transport and insurance costs up to the frontier. It is different from the invoice value.
A 2-digit code describing the type of transaction behind the movement, such as a sale, return or processing.
The six legal rules used to determine how goods are classified under the nomenclature.
The country where the good was actually produced. It has been a mandatory field for Intrastat dispatches since 2022.