Home Europe European Commission Commission Implementing Regulation (EU) 2025/2290 of 6 Novem...
Date: 2025-11-12 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2025/2290 of 6 November 2025 concerning the classification of certain goods in the Combined Nomenclature

Issued by European Commission · Directorate-General for Taxation and Customs Union

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Executive Summary & Key Takeaways

**Executive Summary** Commission Implementing Regulation (EU) 2025/2290, issued on November 6, 2025, aims to ensure the uniform application of the Combined Nomenclature by classifying specific goods. The regulation specifies the classification of goods described in the Annex under the appropriate CN code. Binding tariff information not conforming to the regulation can be invoked for three months following its entry into force, which is the twentieth day following its publication. **Key Points / Main Content** * **Classification of Goods:** * Goods described in column (1) of the Annex are to be classified under the CN code indicated in column (2) of that table. * The reasons for classification are detailed in column (3) of the Annex. * **Binding Tariff Information:** * Binding tariff information not in conformity with this Regulation may be invoked for three months from the date of entry into force. * This is in accordance with Article 34(9) of Regulation (EU) No 952/2013. * **Entry into Force:** * This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. * The regulation is binding in its entirety and directly applicable in all Member States. **Impact Analysis** **Customs Authorities** * **Impact:** Must classify goods according to the new classifications. * **Action Required:** Update systems and train personnel on the new classifications as per the Annex. **Importers/Exporters** * **Impact:** May need to adjust declarations and procedures based on the new classifications. * **Action Required:** Review current classifications and adjust practices to align with the Regulation, taking advantage of the three-month grace period for existing binding tariff information, if applicable. **Holders of Binding Tariff Information** * **Impact:** Those holding binding tariff information that does not conform to this Regulation can continue to invoke it for a limited time. * **Action Required:** Assess the impact of the regulation on existing BTI and adjust practices, if needed, within three months of the Regulation's entry into force.

Key Entities Referenced

Regulation (EU) No 952/2013 (Union Customs Code): Regulation establishing the Union Customs Code, relevant due to its provisions regarding binding tariff information and the classification of goods. Combined Nomenclature: Nomenclature annexed to Council Regulation (EEC) No 2658/87, which is the central subject of the classification measures outlined in the document. Regulation (EEC) No 2658/87: Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff, which defines general rules for the interpretation of the Combined Nomenclature. Customs Code Committee: Committee providing the opinion in accordance with which the measures provided for in the implementing regulation are taken.
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Official Journal EN of the European Union L series 2025/2290 12.11.2025 COMMISSION IMPLEMENTING REGULATION(EU) 2025/2290 of 6 November 2025 concerning the classification of certain goods in the Combined Nomenclature THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof, Whereas: (1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87(2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. (2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods. (3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table. (4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months. (5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION: Article 1 The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table. Article 2 Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation. (1) OJ L 269, 10.10.2013, p. 1., ELI: http://data.europa.eu/eli/reg/2013/952/oj. (2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/2290/oj 1/3EN OJ L, 12.11.2025 Article 3 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 6 November 2025. For the Commission Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/3 ELI: http://data.europa.eu/eli/reg_impl/2025/2290/ojEN OJ L, 12.11.2025 ANNEX Classification Description of the goods Reasons (CN-code) (1) (2) (3) Unassembled product comprising profiles 7616 99 90 Classification is determined by General Rules 1, 2(a), (made of aluminium alloy and anodised) and and 6 for the interpretation of the Combined fasteners (made of plastics), for use in the Nomenclature and by the wording of CN codes assembly of a voting booth, consisting of: 7616, 7616 99 and 7616 99 90. — 6 hollow ‘vertical’ profiles, cut to length, The product consists of various components, of uniform cross-section along their presented unassembled. It comprises not only whole length, with holes and fitted with aluminium profiles but also fasteners, all intended to fasteners, be used together to assemble a specific article, — 12 hollow ‘horizontal’ profiles, cut to namely, the frame of a voting booth. Classification length, of uniform cross-section along under heading 7604 as aluminium profiles is their whole length, with holes and fitted therefore excluded. with fasteners. Classification under heading 9403 as other furniture The voting booth is assembled on site. and parts thereof is also excluded. The assembled Depending on its adjustment, the assembled article is not used, mainly with a utilitarian purpose, product can be placed on the ground or on a to equip private dwellings, hotels, theatres, cinemas, table and it can be carried to wherever it is offices, churches, schools, cafés, restaurants, needed. laboratories, hospitals, dentists’ surgeries, etc. It is The ‘walls’ (plates designed to be mounted (once assembled and fitted with the walls) designed between the profiles) are not included at to provide a temporary cover during voting. importation. In addition, the assembled article can be placed either The product, once assembled and fitted with on the floor or on other pieces of furniture (such as the walls, is designed to provide a temporary tables). However, the term ‘furniture’ does not apply cover to ensure voter secrecy. to articles used as furniture but designed for placing on other furniture or shelves, or for hanging on walls or from the ceiling. (See also the Harmonized System Explanatory Notes to Chapter 94, General, item (B) and exclusion paragraph to this item.) The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium. ELI: http://data.europa.eu/eli/reg_impl/2025/2290/oj 3/3

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