Meursing Codes: Processed Food TARIC Classification (EU vs UK)

TARIC & Tariffs 26 Sept 2026 8 min read

Quick answer

Meursing codes are additional tariff classification codes used within the EU for certain processed food products. They must be included in customs declarations for relevant goods to ensure correct tariff application and compliance with EU customs rules.

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Key takeaways

Meursing codes apply primarily to processed food products under specific CN codes in the EU Common Customs Tariff.
EU businesses importing or exporting processed foods subject to these codes must identify the correct meursing code to include in their customs declarations.
Meursing codes affect the calculation of customs duties and must be declared alongside the commodity code (CN code) and other customs data.
Compliance requires understanding which products need a meursing code, how to determine the correct code, and meeting customs declaration deadlines.
The relevant national customs authority can provide guidance, and the latest tariff nomenclature is published in Commission Implementing Regulations amending Council Regulation (EEC) No 2658/87.

What Are Meursing Codes?

Meursing codes are supplementary tariff codes used within the European Union to classify processed food products more precisely for customs and tariff purposes. They are named after the Meursing amendment, which introduced these additional codes to the EU’s Common Customs Tariff (CCT) system. The purpose of meursing codes is to enable more detailed differentiation of processed food products that might otherwise fall under broad commodity codes.

These codes appear as additional digits or subheadings within the TARIC (Tarif Intégré de la Communauté) system, which integrates the Combined Nomenclature (CN) codes with EU-specific tariff measures. Meursing codes are particularly relevant for processed foods where the composition or processing method affects the applicable customs duty.

In practice, a meursing code is an extension of the standard CN code, allowing customs authorities and businesses to specify product characteristics such as ingredient proportions or processing details that influence tariff rates. This classification is essential for determining the correct customs duty and ensuring compliance with EU import and export regulations ^[1].

Who Needs to Use Meursing Codes?

Meursing codes are mandatory for EU businesses involved in importing or exporting processed food products that fall within the scope of these codes. This includes manufacturers, importers, exporters, and customs brokers operating within the EU single market.

The obligation to use meursing codes applies when the product being declared is subject to tariff differentiation based on its composition or processing, as defined in the relevant CN codes and accompanying EU regulations. For example, certain rice varieties or processed cereals may require meursing codes to specify the type or processing method, which affects the customs duty applied.

Businesses that trade in processed foods must therefore verify whether their products require a meursing code as part of the customs declaration process. Failure to include the correct meursing code can lead to incorrect tariff classification, resulting in potential customs penalties, delays, or incorrect duty payments.

The requirement to use meursing codes is enforced by the customs authorities of the Member State where the customs declaration is lodged. Compliance is generally verified at the point of import or export clearance ^[2].

Identifying Products Requiring Meursing Codes

To determine if a product requires a meursing code, an EU business must review the Combined Nomenclature (CN) codes applicable to their goods and check for any additional tariff subheadings or statistical codes that specify meursing code requirements.

Processed food products subject to meursing codes are listed in the annexes to Council Regulation (EEC) No 2658/87 and its implementing regulations, such as Commission Implementing Regulation (EU) 2023/2364 of 26 September 2023. These annexes detail the CN codes and corresponding TARIC codes, including meursing codes where applicable.

For example, rice products classified under CN codes starting with 1006 may have subheadings that specify varieties such as Basmati rice or aromatic rice, with further subdivisions indicating packaging size or length/width ratios. These subheadings represent meursing codes that refine the tariff classification to reflect product characteristics affecting duty rates ^[3]^[4]^[5].

An EU business should consult the latest version of the TARIC database or the official Commission Implementing Regulations amending the tariff nomenclature to identify whether their processed food products require a meursing code. The TARIC codes include the CN code plus additional digits that represent the meursing code.

How Meursing Codes Impact Your Customs Declarations

When declaring processed food products subject to meursing codes, EU businesses must include the correct meursing code in their customs declaration alongside the standard CN code. This inclusion ensures that customs authorities apply the correct tariff rate based on the specific product characteristics.

The customs declaration must specify:

The CN code corresponding to the product.
The meursing code as an additional subheading or statistical code.
Any other relevant information such as origin, value, and supplementary units.

The meursing code affects the calculation of customs duties because it identifies product details that influence tariff rates under the Common Customs Tariff. For example, different meursing codes for rice varieties or packaging sizes can result in different duty rates.

Failure to declare the correct meursing code can lead to misclassification, incorrect duty assessment, and potential customs penalties or delays in clearance. Therefore, it is essential for EU businesses to accurately determine and declare the meursing code for each processed food product.

Customs authorities in the Member State where the declaration is lodged will review the meursing code as part of the classification and duty assessment process. Businesses should maintain supporting documentation to justify the declared meursing code if requested ^[6].

Staying Compliant: Key Obligations and Deadlines

To remain compliant with EU customs regulations concerning meursing codes, businesses must:

Identify whether their processed food products require a meursing code by consulting the latest tariff nomenclature and TARIC database.
Obtain or confirm their Economic Operators Registration and Identification (EORI) number, which is mandatory for customs declarations within the EU.
Include the correct meursing code in every customs declaration for relevant processed food imports or exports.
Submit customs declarations by the deadlines set by the relevant Member State authority, typically at the time of import or export clearance.
Retain all supporting documents related to the classification, origin, and composition of the goods to substantiate the declared meursing code in case of customs audits.

Deadlines for customs declarations depend on the Member State and the mode of transport but generally coincide with the goods’ arrival or departure from the EU customs territory.

Non-compliance with meursing code requirements may result in customs penalties, delays, or additional duties. Therefore, it is prudent to establish internal procedures for classification verification and customs declaration accuracy.

The relevant national competent authority can provide specific guidance on deadlines and procedural requirements applicable in each Member State ^[7].

Resources for Accurate Meursing Code Classification

EU businesses can access several resources to ensure accurate classification of processed food products with the correct meursing codes:

TARIC Database: The integrated EU tariff database provides detailed CN and TARIC codes, including meursing codes, and is regularly updated through Commission Implementing Regulations.
Commission Implementing Regulations: Official amendments to Council Regulation (EEC) No 2658/87, such as Regulation (EU) 2023/2364, contain the authoritative list of CN codes and meursing codes.
National Customs Authorities: The competent customs authorities in each Member State offer guidance and clarification on tariff classification and customs declaration requirements.
Customs Classification Tools: Some Member States provide online tools or advisory services to assist businesses in determining the correct commodity and meursing codes.
Professional Customs Advisors: For complex cases, consulting customs brokers or trade compliance experts familiar with EU tariff nomenclature can help ensure correct classification.

Regularly consulting these resources and monitoring updates to the tariff nomenclature is essential to maintain compliance with meursing code requirements ^[1:1]^[2:1]^[6:1].

Next steps

Confirm the CN code for each processed food product you import or export.
Check the latest TARIC database or Commission Implementing Regulations for any applicable meursing codes.
Include the correct meursing code in your customs declarations for processed foods.
Verify your EORI number is valid and registered with the relevant Member State authority.
Retain documentation supporting your classification and meursing code selection for customs audits.

FAQ

How can I find my tariff code?
You can find your tariff code by consulting the EU Combined Nomenclature (CN) and the TARIC database, which provide detailed classification codes for all goods imported or exported within the EU. The relevant codes are published in Commission Implementing Regulations amending Council Regulation (EEC) No 2658/87 ^[1:2].

How do I find my HS number?
The HS (Harmonized System) number corresponds to the first six digits of the CN code used in the EU. You can find it by referencing the CN codes in the TARIC database or official EU tariff publications ^[2:2].

What is an HS code in the UK?
In the UK, the HS code is also based on the Harmonized System and corresponds to the first six digits of the UK’s commodity code system. While similar to the EU’s CN codes, UK codes may differ after the sixth digit due to national subdivisions [not supported by provided chunks].

Do Meursing codes still apply in the UK?
No. The UK Global Tariff, in force since 1 January 2021, scrapped the Meursing table for imports into the UK, replacing thousands of tariff variations with simplified rates. Meursing additional codes remain mandatory for imports of composite processed foods into the EU — including goods arriving from the UK.

What is a 10 digit commodity code?
A 10-digit commodity code in the EU consists of the 8-digit CN code plus two additional digits that specify further subdivisions, such as meursing codes or TARIC subheadings. This extended code is used in customs declarations to precisely classify goods, including processed food products ^[3:1].

Sources

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