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Tariff classification of goods (CN/TARIC code)

Last update 16.04.2019

When importing or exporting goods, different regulations may be applied to the goods depending on their nature.

In order to harmonise and facilitate the application of all fiscal and non-fiscal measures, the Member States of the World Customs Organization (WCO) adopted a harmonised commodity coding system. The Harmonized System assigns a 6-figure code, known as the HS code, to each category of good.

In order to apply more specific export measures for certain categories of good falling under the same HS number, the EU Member States added 2 figures to the HS code to create the combined nomenclature (CN). The CN code is therefore composed of 8 figures (6 from the HS and an additional 2 for the CN). It is the same throughout the European Union.

In order to apply specific import measures, the EU Member States added an additional 2 figures to the CN to create the Integrated Tariff of the European Communities (TARIC - online customs tariff database). The TARIC code is therefore composed of 10 figures (8 from the CN code and an additional 2 for the TARIC code).

These "goods codes" (or tariff codes) must be indicated when completing import/export formalities. They help to identify the applicable fiscal and/or non-fiscal measures.

Any business involved in the trading of goods on an international level to and from the European Union must have a goods code for import/export procedures:

businesses exporting goods to a third-country must indicate the CN code of the goods in their export declaration;
businesses importing goods into the European Union must indicate the TARIC code in their import declaration.

Businesses which are required to declare their intra-Community trading must also indicate the CN code in their Intrastat declaration.

Selecting the right code

It is incumbent upon the declarant to determine the appropriate code for each individual good in its import/export declaration.

The code should correspond as closely as possible to the good concerned.

Selecting the appropriate code can prove a complicated affair as elements which may initially appear insignificant, could have a sizeable impact on the applicable tax code (e.g. the size of wine bottles, a car's engine capacity, etc.).

However, the code should be very carefully selected, as it determines the taxes and other measures to be applied during import and export.

Customs authorities are not required to accept the tariff code selected by the operator. In order to obtain a guaranteed tariff classification valid throughout the European Union, the business can submit a request for Binding tariff information (BTI) to the Customs and Excise Agency.

Databases

The declarant can ascertain the applicable code by consulting:

either the TARIC database, which contains:
- the description of each good;
- the tariff code associated with it (CN code for export and TARIC code for import);
- the fiscal and non-fiscal measures applied in the import and export of this good to and from the European Union;

This database may be updated daily, with measures added or removed.

or the TARLUX database, which contains:
- all information contained in the TARIC database;
- and the national taxes (VAT and excise duties) and any other national measures which may be applied (e.g. import licence) for the import and export of the good in question from and to Luxembourg.

The TARLUX database also has an online application which simulates the duties to pay based on the information provided in the customs declaration.

Online services

CN code - TARIC database

Other language(s)

Code NC - base de données TARLUX

Customs and Excise Agency

Customs and Excise Agency (ADA)

Address:

Luxembourg

Phone:

(+352) 28 18 28 18

Email address:

douanes@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Customs and Excise Agency (ADA) Technical Support Department

Address:

Croix de Gasperich L-1350 Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 28 18 45 15

Fax:

(+352) 28 18 41 10
Customs and Excise Agency (ADA) Customs Office Luxembourg - Excise Department

Address:

1, rue in Bouler (Croix de Gasperich) L-1350 Luxembourg
BP 1432, L-1014 Luxembourg

Phone:

(+352) 49 88 58 429

Fax:

(+352) 49 88 58 400

Closed ⋅ Opens Monday à 8h00

Sunday:

Closed

Monday:

8h00 à 17h00

Tuesday:

8h00 à 17h00

Wednesday:

8h00 à 17h00

Thursday:

8h00 à 17h00

Friday:

8h00 à 17h00

Saturday:

Closed
Customs and Excise Agency (ADA) Caisse centrale

Address:

3, rue des Prés L-7561 Mersch
B.P. 182, L-7502 Mersch

Phone:

(+352) 27 48 84 88

Fax:

(+352) 27 48 83 00

Email address:

caisse.centrale@do.etat.lu

Website:

https://douanes.public.lu/fr.html

Closed ⋅ Opens Monday à 8h00

Sunday:

Closed

Monday:

8h00 à 17h00

Tuesday:

8h00 à 17h00

Wednesday:

8h00 à 17h00

Thursday:

8h00 à 17h00

Friday:

8h00 à 17h00

Saturday:

Closed
Customs and Excise Agency (ADA) Customs and Excise Directorate

Address:

22, rue de Bitbourg L-1273 Luxembourg
B.P. 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

ida@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Customs and Excise Agency (ADA) Disputes and Cooperation Department

Address:

22, rue de Bitbourg L-1273 Luxembourg
B.P. 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

henri.nimax@do.etat.lu
Customs and Excise Agency (ADA) Customs Department

Address:

22, rue de Bitbourg L-1273 Luxembourg
B.P. 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00
Customs and Excise Agency (ADA) Luxembourg - Airport (Cargocentre)

Address:

Aéroport de Luxembourg L-1110 Findel
B.P. 61, L-6905 Niederanven

Phone:

(+352) 24 56 95 90
Transit and export

Phone:

(+352) 24 56 90 12
Import

Fax:

(+352) 2456 90 50

Email address:

transit.findel@do.etat.lu

Website:

https://douanes.public.lu/fr.html

00.00 - 24.00 non-stop
Customs and Excise Agency (ADA) Bettembourg

Address:

Terminal Intermodal Eurohub Sud L-3434 Dudelange
B.P. 39, L-3201 Bettembourg

Phone:

(+352) 28 18 55 99

Email address:

brbettembourg@do.etat.lu

Closed ⋅ Opens Monday à 8h00

Sunday:

Closed

Monday:

8h00 à 17h00

Tuesday:

8h00 à 17h00

Wednesday:

8h00 à 17h00

Thursday:

8h00 à 17h00

Friday:

8h00 à 17h00

Saturday:

Closed
Customs and Excise Agency (ADA) Customs Office - Luxembourg-Howald

Address:

Croix de Gasperich L-1350 Luxembourg
B.P. 1122, L-1011 Luxembourg

Phone:

(+352) 28 18 42 47

Phone:

(+352) 28 18 44 03

Fax:

(+352) 28 18 41 00

Email address:

centre.douanier@do.etat.lu

Closed ⋅ Opens Monday à 8h00

Sunday:

Closed

Monday:

8h00 à 17h00

Tuesday:

8h00 à 17h00

Wednesday:

8h00 à 17h00

Thursday:

8h00 à 17h00

Friday:

8h00 à 17h00

Saturday:

Closed
Customs and Excise Agency (ADA) Customs Office - North

Address:

2, rue Clairefontaine L-9201 Diekirch
B.P. 77

Phone:

(+352) 81 70 45 1

Fax:

(+352) 81 70 45 71

Website:

https://douanes.public.lu/fr/acteur/bureaux/bureau_nord.html

Closed ⋅ Opens Monday à 8h00

Sunday:

Closed

Monday:

8h00 à 17h00

Tuesday:

8h00 à 17h00

Wednesday:

8h00 à 17h00

Thursday:

8h00 à 17h00

Friday:

8h00 à 17h00

Saturday:

Closed
Customs and Excise Agency (ADA) eDouane Helpdesk

Address:

L-1016 Luxembourg
B.P. 1605

Phone:

(+352) 28 18 20 00

Fax:

(+352) 28 18 92 01

Email address:

servicedesk@do.etat.lu

Website:

https://douanes.public.lu/fr/services-ligne/edouanes.html
Customs and Excise Agency (ADA) Central Customs Revenue Office

Address:

22, rue de Bitbourg L-1273
B.P. 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Website:

https://douanes.public.lu/fr/acteur/bureaux/caisse_centrale.html
Customs and Excise Agency (ADA) Licensed Premises Service

Address:

Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler L-1350 Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 28 18 44 88

Fax:

(+352) 28 18 41 50

Website:

https://douanes.public.lu/fr.html

Closed ⋅ Opens Monday à 8h00

Sunday:

Closed

Monday:

8h00 à 17h00

Tuesday:

8h00 à 17h00

Wednesday:

8h00 à 17h00

Thursday:

8h00 à 17h00

Friday:

8h00 à 17h00

Saturday:

Closed
Customs and Excise Agency (ADA) Clothing Supply Service

Address:

Croix de Gasperich L-1350 Luxembourg
B.P. 1122, L-1011 Luxembourg

Phone:

(+352) 28 18 42 92

Fax:

(+352) 28 18 41 40
Customs and Excise Agency (ADA) General Customs and Excise Inspectorate

Address:

22, rue de Bitbourg L-1273 Luxembourg-Hamm

Email address:

ida.accises@do.etat.lu
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre

Address:

Croix de Gasperich - Rue in Bouler L-1350 Luxembourg

Phone:

(+352) 28 18 44 99

Fax:

(+352) 28 18 41 00
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Luxembourg North Department

Address:

2, rue de Clairefontaine L-9220 Diekirch

Phone:

(+352) 81 70 45 1

Fax:

(+352) 81 70 45 71

2 of 18 bodies shown

Procedures

Links

Further information

Portail des douanes et accises
Site web de l'Administration des douanes et accises
TARIC
on the website of the European Commission
Welcome to Access2Markets to Market Access Database users
on the website of the European Commission
Tariff classification of goods
on the Single Window for Logistics website

Legal references

Règlement (CE) n° 2658/87 du Conseil du 23 juillet 1987

relatif à la nomenclature tarifaire et statistique et au tarif douanier commun

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