General Interpretative Rules of the Combined Nomenclature

Select the prefered language to access the content

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.



0%

Related courses

eL

CLASS System

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.
Version: 03
21 December 2023