Finnish Customs Tariff

The Finnish Customs Tariff (Customs manual II) is based on the Integrated Tariff of the European Union (Taric), which is a database maintained by the European Commission.

The chapters of the Finnish Customs Tariff and the notes to the chapters and sections are published in PDF format in the commodity code service Fintaric. 

A commodity code must be declared for all goods imported and exported; the customs taxation of goods and the compilation of trade statistics is based on the commodity code. Information about changes to the Finnish Customs Tariff is published in customer notices once a month.  

Combined Nomenclature CN

The Combined Nomenclature is the common nomenclature of the European Community. The 8-digit sub-headings in the nomenclature are used in export declarations and in statistical declarations on internal trade. There are changes to the nomenclature every year and the nomenclature that will come into force in the beginning of the following year is published yearly in the Official Journal of the European Union, by the end of October at the latest.

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Explanatory notes to the Combined Nomenclature

The Combined Nomenclature (CN) of the European Union is based on the HS Nomenclature, but is more fine-grained. It is used in statistics declarations on intra-EU trade and in exports, among other uses.

A consolidated version of the explanatory notes has been published in the Official Journal of the European Union, issue C 119, on 29 March 2019:

The consolidated version includes and, where appropriate, replaces the explanatory notes published in the C series of the OJEU up to 4 January 2019.

A correction of the Foreword page of the Finnish consolidated version has been published in the Official Journal of the European Union, issue C 136, on 12 April 2019:

The explanatory notes published in the C series of the Official Journal since the consolidated version:

OJEU 200, 8.6.2023, p. 2 Heading 3004: On page 169 of the explanatory notes to the Combined Nomenclature, the text is changed by removing the sixth and seventh paragraphs and the table following them and replacing them with the texts in this notice.

OJEU 200, 8.6.2023, p. 3 Heading 3404: On page 179 of the explanatory notes to the Combined Nomenclature, a text is inserted explaining the term “preparations put up for retail sale” in subheadings 3404 50 10 and 3404 50 90.

OJEU 200, 8.6.2023, p. 3 Heading 3808: On page 190 of the explanatory notes to the Combined Nomenclature, a text is inserted explaining the term “put up in packings for retail sale”.

OJEU C 417, 31.10.2022, p. 14 final paragraph added to the explanatory notes for heading 8479 89 70 (component placement machines).

OJEU C 417, 31.10.2022, p. 14 removal of explanatory note for heading 8529 90 92 (parts for television cameras under headings 8525 80 11 and 8525 80 19 and equipment under headings 8527 and 8528).

OJEU C 157, 8 May 2019, p. 12 (Explanatory notes inserted to subheadings ‘4202 91 to 4202 99 Other’ (writing cases))

OJEU C 179, 24 May 2019, p. 2 (Explanatory note inserted to subheading ‘7019 39 00 Other’ concerning multi-axial glass fibre fabrics and changes made to explanatory notes to subheading ‘7018 20 00 Glass microspheres not exceeding 1 mm in diameter’)

OJEU C 179, 24 May 2019, p. 3 (Explanatory note inserted to subheading ‘8205 40 00 Screwdrivers’)

OJEU C 179, 24 May 2019, p. 4–5 (Explanatory note to CN subheading ‘8544 70 00 Optical-fibre cables’ is replaced

OJEU C 192, 7.6.2019, p. 25. In the Combined Nomenclature, the last paragraph in the explanatory notes of subheading ‘0408 99 80 Other’, has been amended (pasteurised liquid eggs)

OJEU C 248, 24.7.2019, p. 3. On page 169 of the explanatory notes to the Combined Nomenclature, two new active substances including their measured and defined daily doses have been added to heading ‘3004 Medicaments’

OJEU C 307, 11.9.2019, p. 4. On page 211 of the explanatory notes to the Combined Nomenclature, an addition has been made to subheadings 4202 91 80 and 4202 92 19 and 4202 92 98 and 4202 99 00 (garment bags designed for transporting clothes)

OJEU C 341, 9.10.2019, p. 4. On page 34 of the explanatory notes to the Combined Nomenclature an addition has been made to the explanation regarding subheading 0305 20 00 (Livers, roes and milt of fish, dried, smoked, salted or in brine) as well as on page 81, an explanation to subheadings 1604 31 00 and 1604 32 00 (caviar and caviar substitutes)

OJEU C 350, 16.10.2019, p. 2. On page 64, text has been inserted to subheading 1008 90 00 (Other cereals) of the explanatory notes to the Combined Nomenclature

OJEU C 387, 15.11.2019, p. 11. On page 412 of the explanatory notes to the Combine Nomenclature, the following text and photographs have been inserted as second paragraph to subheadings 9503 00 35 and 9503 00 39 (certain building blocks) as well as explanations to photographs and subheadings 9503 00 61 and 9503 00 69 (puzzles comprising blocks in the form of cubes) as well as on page 413 explanations to photographs and subheadings 9503 00 95 and 9503 00 99 (Other)

OJEU C 48, 12.2.2020, p. 6. On page 46, in the explanatory note to the Combined Nomenclature Chapter 7 ‘EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS’, ‘General’, the table in point 2 has been replaced

OJEU C 48, 12.2.2020, p. 8. On page 161, in the explanatory note to the Combined Nomenclature, subheading ‘2933 49 10 Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives’, the third paragraph has been replaced.

OJEU C 180, 29.5.2020, p. 13. On page 59 of the explanatory notes to the Combined Nomenclature, an explanatory paragraph has been inserted to subheading ‘0811 90 95 Other’, on page 93 an explanatory paragraph to subheadings ‘2008 30 55 and 2008 30 75 Mandarines (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids’ as well as on page 93 an explanatory paragraph to subheading ‘2008 30 90 Not containing added sugar’.

OJEU C 180, 29.5.2020, p. 14. On page 102 of the explanatory notes to the Combined Nomenclature an explanatory paragraph was added to heading ‘2208 20 Spirits obtained by distilling grape wine or grape marc’

OJEU C 221, 29.5.2020, p. 11. The explanatory note to subheading ‘2403 99 90 Other’ was replaced

OJEU C 221, 6.7.2020, p. 4. On page 414 of the explanatory notes to the Combined Nomenclature, the text to heading ‘9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes’ was changed by adding text (transparent balloons made of plastics combined/decorated with battery operated LED garlands)

OJEU C 303, 14.9.2020, p. 2. On page 196 of the explanatory notes to the Combined Nomenclature, a new paragraph was added to the general instructions as well as an explanatory note to subheading ‘3926 90 97 Other’ on page 212

OJEU C 303, 14.9.2020, p. 3. On page 316 of the explanatory notes to the Combined Nomenclature, text and photographs were added (storage tins/boxes made of sheet steel in different sizes and shapes)

OJEU C 305, 15.9.2020, p. 2. On page 304 of the explanatory notes to the Combined Nomenclature, a new paragraph (whiteboard) was added to the explanatory note of headings 7210 and 7212 as well as an explanatory note on page 419, heading ‘9610 Slates and boards, with writing or drawing surfaces, whether or not framed’ (not including unframed white boards with heading 7210 and 7212)

OJEU C 383, 13.11.2020, p. 9. On page 210 of the explanatory notes to the Combined Nomenclature, text and photographs were added to the explanatory notes of heading 4202 (Small bags consisting of sheeting of plastics with a closing system (for example, a zipper) designed for prolonged use

OJEU C 58, 18.2.2021, p. 5. On page 386 of the explanatory notes to the Combined Nomenclature, text and photographs were added (Additional note 2, examples of products under heading 9021 as well as in Section XI) and the text of the explanatory note of subheading 9021 10 10 on page 389 was replaced

OJEU C 58, 18.2.2021, p. 7. On page 413 of the explanatory notes to the Combined Nomenclature, an explanatory note was inserted for subheading 9405 40 00 (playing cards)

OJEU C 333i, 19.8.2021, p. 1 On page 347 of the explanatory notes to the Combined Nomenclature an addition has been made to the  explanatory note of subheadings 8505 11 00 – 8505 19 90 ‘Permanent magnets and articles intended to become permanent magnets after magnetisation’ 

OJEU C 333i, 19.8.2021, p. 6 On page 404 of the explanatory notes to the Combined Nomenclature concerning  heading 9403 ‘Other furniture and parts thereof’,  an explanatory note was added concerning various types of shelves presented with supports for fixing them to the wall 

OJEU C 333i, 19.8.2021, p. 10 On page 412 of the explanatory notes to the Combined Nomenclature, in the explanatory note to subheading 9503 00 70 the third paragraph is replaced

OJEU C 333i, 19.8.2021, p. 13 On page 414 of the explanatory notes to the Combined Nomenclature,  the explanatory note to heading 9506 was amended (the heading does not include resistance bands, fitness bands, or similar products)

OJEU C 466 I, 18 November 2021, p. 1–1 (an addition has been made to the explanatory notes for subheading 8714 94 20, breaks)

OJEU 466 I, 18 November 2021, p. 2–2 (texts and example photos have been added to the explanatory notes for subheadings 6307 90 10, 6307 90 91, 6307 90 98 and heading 9404 regarding beds for animals)