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.
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