Imported and exported goods must be declared under specific subheadings or
subdivisions of the Combined Nomenclature or of other nomenclatures they fall
under, via the Classification Information System (CLASS). This determines the
rate of customs duty of the Common Customs Tariff, or which non-tariff
measures apply.
The easy-to-use eLearning course CLASS System is based on the Union
Customs Code and is produced by the European Commission Directorate
General for Taxation and Customs (TAXUD) under the Customs Programme.
- Teacher: Guna Barkāne