Reorganization of customs offices and the new Combined Nomenclature from 2026
On November 1st, 2025 the Customs and Monopolies Agency (ADM) completed the reorganisation of its territorial structures throughout the country, redefining the map of local offices and regional directorates.
The reform, based on criteria of administrative efficiency and functional integration, aims to ensure greater uniformity in the application of customs regulations and better management of operational flows.
The new structure is governed by Director’s Decision No. 8107/RU of 30 January, 2025 which represents the policy and delegation act for defining the organisation and structure of the Territorial Directorates and related local offices.
The new organisational structure of the Customs Agency
The reorganisation is based on moving beyond the traditional division by subject matter and introducing a more flexible and coordinated territorial structure.
Thirteen Territorial Directorates have been established, each with jurisdiction over one or more regional areas.
The territorial Directorates will be responsible for:
- Coordinating the operational activities of local offices
- Ensuring uniform interpretation in the application of customs legislation
- Monitoring procedures and controls
- And providing training and professional development for staff.
The reform is part of a broader process of digitisation and internal reorganisation of the Agency, in line with European objectives for the simplification and automation of customs procedures.
New codes for the company’s IT systems
The transition to the new organisational model has involved the definition and publication of new mechanographic codes, ITU and TAXI codes and, in particular, takeover codes, which are necessary for the adaptation of company IT systems.
To assist operators, the ADM has published a series of notices and guidelines containing operational instructions and measures to be taken, including:
- Internal verification of their ‘Customs Decisions’ and approved locations
- Updating management and accounting systems in accordance with the new codes
- The review of valid customs authorisations.
One important aspect concerns the change of the certified email addresses (PEC) of local offices.
From November 1st, 2025 the previous certified email addresses will no longer be operational, and sending communications to the old addresses will render the notification or application ineffective.
Operators are therefore required to use only the new certified email addresses published by the ADM in order to ensure the correct receipt and validity of official communications.
New Combined Nomenclature (CN) 2026
From January 1st, 2026 the new Combined Nomenclature (CN 2026) will come into force, published with Commission Implementing Regulation (EU) No 2025/1926 of 22 September, 2025 amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
The main changes introduced
Among the most significant changes are:
- Introduction of new subheadings for the monitoring of specific goods:
- “Lithium nickel manganese cobalt oxides’ and ‘lithium iron phosphate” (Chapter 28)
- “Artificial graphite” and “photovoltaic wafers” (Chapter 38)
- “Tubular steel towers for wind turbines and tower sections” (Chapter 73)
- “Rotors and stators for hydraulic turbines’ and ‘wind turbine blades” (Chapter 84)
- “Hydrogen fuel cell generators”, “converters with maximum power point tracking functionality”, “Plastic film separators” and “stacked galvanic cell assemblies” (Chapter 85)
- New subheadings in Chapter 29, in line with the recommendations of the World Customs Organisation
- Amendment to Additional Note 2 to Chapter 3 and to the Supplementary Unit for CN code 7019 19 00
- Updating of the footnotes to subheadings 0407 19, 1005 10, 1518 00, 1601 00, 1602 31, 1602 32 and 1602 39
- Amendment of the classification of mixtures containing halogenated derivatives of ethylene or propylene (Annex 10), as dichloroethylene cannot be considered a derivative of ethane
- Deletion of Additional Note 1 to Chapter 95, with effect from November 1st, 2025.
Examples of deleted CN codes and new codes introduced
| CN codes 2025 deleted | New CN codes 2026 | Description of goods |
| 2841 90 85 | 2841 90 40 – 2841 90 70 | Oxides of lithium, nickel, manganese and cobalt |
| 2909 30 38 | 2909 30 37 – 2909 30 39 | Ethers and ethanol derivatives of halogenated alcohols |
| 3801 10 00 | 3801 10 10 – 3801 10 90 | Artificial and natural graphite |
| 7308 20 00 | 7308 20 10 – 7308 20 90 | Steel towers and tubular sections for wind turbines |
| 8501 33 | 8501 33 10 – 8501 33 90 | Electric motors with power > 375 W |
| 8543 90 00 | 8543 90 10 – 8543 90 90 | Other electrical appliances with specific functions |
For a complete overview of the list of deleted CN codes and new codes introduced, please refer to the notice published on the website of the Customs and Monopolies Agency, available at this link.
Operational recommendations for businesses
Economic operators are invited to:
- Verify the correct transposition of CN codes 2025 to CN 2026
- Update their management systems and customs declarations in view of the entry into force of the new regime
- Verify the use of the new ITU, TAXI and PEC codes introduced with the ADM reorganisation
- Train staff involved in customs procedures
- Constantly monitor ADM notices for any further operational updates.