Intrastat Mandatory Fields & CN Code

The CN is the EU-wide, 8-digit goods classification derived from the international Harmonized System (HS). Every reportable item is assigned a CN heading. The current code tables are published annually by the European Commission and apply from January 1 of the following year.

The item's own weight excluding packaging, in kilograms (whole numbers, rounded up). For certain goods — e.g. liquids or textiles — a special unit of measurement (pieces, liters, pairs, etc.) prescribed by the CN code is reported instead of or in addition to net mass.

The country where the goods were wholly obtained or manufactured, or — where more than one country is involved — the country of last substantial processing or working. The two-letter ISO 3166 country code applies (e.g. DE, CN, US).

For arrivals: the EU Member State from which the goods were actually dispatched (country of dispatch). For dispatches: the EU Member State where the goods are expected to be consumed, processed, or sold (country of destination).

The value of the goods at the national border, i.e. the invoice value plus the proportional transport and insurance costs up to the border of the reporting country. Not identical to the invoice amount (CIF value for arrivals, FOB value for dispatches).