European Union HS Nomenclature

EU Combined Nomenclature 2026: A Valuable Benchmark for Reviewing KRA Tariff Classification Decisions

This document is the European Union Combined Nomenclature (EU CN) applicable from 1 January 2026. It may be used as a comparative reference when assessing the accuracy and consistency of tariff-classification decisions made by KRA.

Because both the EU CN and the EAC CET are based on the WCO Harmonized System, comparisons are particularly relevant at the international six-digit HS level.

However, the EU nomenclature is not legally binding in Kenya; the final Kenyan classification must be determined under the EAC CET, its Legal Notes, the GIRs and applicable Kenyan/EAC customs law.

Janron Consult Limited provides, KRA dispute resolution, customs HS training, and clearing and forwarding services.

OJ_L_202501926_EN_TXT