The Combined Nomenclature (CN) is the basis for declaration of goods (a) at import or export or (b) for intra-EU statistical purposes. The classification of the goods determines the applicable rate and the method of statistical treatment. The CN therefore is a fundamental working tool both for the economy and for the administrations of the Member States. The CN finds its legal basis in Council Regulation (EEC) No 2658/87 on the customs and statistical nomenclature and on the Common Customs Tariff. It is updated annually and published in the EU Official Journal (L series) as an implementing regulation of the Commission. The latest version was published as Commission Regulation (EU) 2017/1925 in the EU Official Journal L 282 of 31.10.2017. It is valid from 01.01.2018.

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