NEW: General Interpretative Rules of the Combined Nomenclature - new course
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
Scope: This eLearning module introduces you to the principles of tariff classification, which promotes legal certainty for traders and EU customs administrations.
Audience: This eLearning module addresses economic operators and customs officers across the EU.
Learning Outcomes:
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.