Home Europe European Commission Commission Implementing Regulation (EU) 2025/2380 of 18 Nove...
Date: 2025-11-24 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2025/2380 of 18 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) 2025/2380, dated 18 November 2025, concerns the classification of a specific good within the Combined Nomenclature. The regulation aims to ensure uniform application of the nomenclature. Binding tariff information not conforming to this regulation may be invoked for three months after the regulation's entry into force. **Key Points / Main Content** * **Classification of Goods:** The goods described in column (1) of the Annex are to be classified under the CN code indicated in column (2) of the table. * **Binding Tariff Information:** Binding tariff information that doesn't conform to this regulation can still be invoked for 3 months from the date this regulation comes into force. * **Entry into Force:** This Regulation will be in effect 20 days after it is published in the Official Journal of the European Union. * **Annex:** * A specially shaped bracket, made of heat-resistant, stainless-steel wire, used as a retainer for the heating element of an electric grill will be classified under the CN code 7326 20 00. * The classification is based on the general rules 1 and 6 and by the wording of CN codes 7326 and 7326 20 00. * The article is an important component of the electric grill and is designed to support and hold the heating element in place. **Impact Analysis** **Stakeholder:** Customs Authorities and Traders **Impact:** * Must classify the specified goods (stainless-steel wire bracket) according to CN code 7326 20 00. * Existing binding tariff information that contradicts this regulation has a 3-month grace period. **Action Required:** * Customs Authorities: Implement the new classification for the specified goods. * Traders: Review existing tariff information and adjust declarations accordingly within three months of the regulation's entry into force.

Key Entities Referenced

Combined Nomenclature: A system of classifying goods for customs purposes within the European Union, annexed to Council Regulation (EEC) No 2658/87. Regulation (EU) No 952/2013 (Union Customs Code): Lays down the Union Customs Code and is referenced for binding tariff information. Council Regulation (EEC) No 2658/87: Regulation concerning the tariff and statistical nomenclature and on the Common Customs Tariff. Commission Implementing Regulation (EU) 2025/2380: This regulation classifies certain goods within the Combined Nomenclature. Customs Code Committee: Committee whose opinion the measures in this Regulation are based on.
Official Source Record View Original Source →
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Official Journal EN of the European Union L series 2025/2380 24.11.2025 COMMISSION IMPLEMENTING REGULATION(EU) 2025/2380 of 18 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/2025/2380/oj 1/3EN OJ L, 24.11.2025 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, 18 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/2025/2380/ojEN OJ L, 24.11.2025 ANNEX Classification Description of the goods Reasons (CN-code) (1) (2) (3) A specially shaped bracket, made of heat- 7326 20 00 Classification is determined by general rules 1 and 6 for resistant, stainless-steel wire, used as a retai­ the interpretation of the Combined Nomenclature and ner for the heating element of an electric grill. by the wording of CN codes 7326 and 7326 20 00. The heat-resistant wire can resist heat up to The article is an important component of the electric 800 °C. grill. It is intended to support and hold the heating ele­ The article has specific dimensions to fit in a ment in place, thereby ensuring consistent and even heat specific type of grill apparatus and has bent distribution across the cooking surface/grate, reducing ends, so that the bracket can be fixed in a hole the risk of electrical hazards and extending the lifespan at the bottom of the grill housing (bowl). of both the heating element and the grill. Its ends are bent to allow secured fixing of the Nevertheless, based on its objective characteristics, the bracket in a designated hole at the base of the article is not identifiable as being a part suitable for use grill. solely or principally with electrothermic appliances of The retainer is designed to keep the heating heading 8516. Classification under heading 8516, as a element in the appropriate position, by sup­ part of the electric grill is therefore excluded. (See also porting its weight and by firmly holding it in the judgment of the Court of Justice of the European place. Union of 19 July 2012 in Case C-336/11, Rohm & Haas The article does not perform any additional Electronic Materials CMP Europe GmbH and Others, function (e.g. heating). ECLI:EU:C:2012:500, paragraphs 34 and 35.) Consequently, the steel bracket is to be classified accord­ See images(*). ing to its constituent material, under heading 7326, as other article of iron or steel. The product is therefore to be classified under CN code 7326 20 00, as an article of iron or steel wire. (*) The images are purely for information. ELI: http://data.europa.eu/eli/reg_impl/2025/2380/oj 3/3

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