European Commission published consolidated explanatory notes for Combined Nomenclature

Released 28 March 2019

The European Commission has published the new consolidated version of the Explanatory Notes to the Combined Nomenclature (CN) in 23 EU languages.

The combined nomenclature (CN) is a tool for classifying goods, set up to meet the requirements both of the common customs tariff and of the EU's external trade statistics. The CN is also used in intra-EU trade statistics. It is used to classify most goods when they are declared to customs in the EU. The Explanatory Notes to the CN are considered to be an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The Explanatory Notes were established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

For more information, see The Combined Nomenclature.

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