Details about this catalogue item
The Combined Nomenclature (CN) is a tool for classifying goods, set up to meet the requirements of the Common Customs Tariff and the EU's external trade statistics. It forms the basis for the declaration of goods; at importation or exportation or when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. Other legislation may also refer to the Combined Nomenclature. The CN is thus a vital working tool for business and the Member States' customs administrations. The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and is updated every year.Course description
This eLearning module introduces you to the principles of tariff classification, which promotes legal certainty for traders and EU customs administrations.
Target audience
This eLearning module addresses economic
operators and customs officers across the EU.
Learning objectives
By the end of this course, you will know about the main goals of the General Interpretative Rules of the Combined Nomenclature and its structure. You will be able to:- Briefly describe the structure of the Combined Nomenclature and the General Interpretative Rules;
- Detail the tariff implications of customs classification and basic rules (import duty/excise/trade rules;
- Explain the importance of the CN;
- Define when to use legally binding Notes to Sections and Chapters and Explanatory Notes;
- Demonstrate classification in practice and the tools available to help economic operators and administrations.
Course duration
The time required to complete the course is around 3 hours.