Incorrect classification of goods may cost Polish companies. How to avoid tax and customs problems?

Published 2026-11-01

The CN code, or Combined Nomenclature, is a system of numbers that the European Union uses to classify goods. Every product imported into or exported from the EU must have the correct code. Many matters depend on this code, including the amount of customs duty, tax obligations and administrative requirements. For Polish importers, exporters and manufacturers, this is a very important topic.

The CN code affects many regulations. It applies, for example, to the SENT system, which is used for electronic monitoring of the movement of excise goods. The code also influences reporting to the Energy Regulatory Office (URE) and obligations arising from the CBAM mechanism, that is, the carbon border adjustment mechanism related to greenhouse gas emissions. A single error in the code can therefore affect several different areas of a company's activity.

Incorrect classification of a product can lead to serious consequences. A company may have tax arrears, meaning it must pay the missing amount together with interest. It may also lose the right to customs preferences, for example a lower customs duty rate resulting from trade agreements. Experts point out that businesses should regularly check product codes and make sure they comply with current regulations.

In summary, correct classification of goods according to CN codes is key to legal compliance and avoiding additional costs. Companies operating in international trade should ensure that their employees have knowledge in this area. Changes in regulations and the growing number of rules mean that this topic will become even more important in the near future.

Sources: EY

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