When importing goods into France, the importer is responsible for the tariff classification of the goods. This classification mainly determines the level of import duties to be paid. Tariff classification corresponds to the customs definition of goods, in the form of a code. Each good must have a unique code.

In France and the European Union, this coding is called the Combined Nomenclature. It is published in the form of a basic regulation dating from 1987, and amended each year (The latest: COMMISSION EXECUTIVE REGULATION (EU) 2023/2364 of September 26, 2023 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff). It is a complete system for designating goods using an 8-digit code. The first six digits correspond exactly to the worldwide definition in the Harmonized System. The European nomenclature adds 2 digits and new subdivisions.

There are 99 chapters and some 15,500 possible classifications. The importer must therefore make a choice dictated by the nature of the goods and their properties. Any error can result in financial and criminal sanctions.

Given the difficulty of this exercise, the importer can obtain free assistance from the customs authorities. On request, the customs authorities will issue a decision on tariff classification, valid for 3 years throughout the European Union. This decision is called « binding tariff information ». This simple procedure ensures legal certainty for imports.

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