The EU Combined Nomenclature is the basis for declaring goods for import or export into the customs territory of the EU or for intra-Community statistical purposes.
It is updated annually and published as a Commission Implementing Regulation in the Official Journal of the EU (L series). The latest version was published as Commission Regulation (EU) 2021/1832 in the Official Journal of the EU L 385 of 29 October 2021.
This applies from 1 January 2022.This year, in addition to EU-related changes, the CN 2022 also particularly considers, the changes made every five years to the goods nomenclature of the Globally Harmonised System (HS 2022).
The classification of goods in the CN determines the applicable customs duty and the way of statistical treatment. The CN is therefore a fundamental working tool for both the business community and the administrations of the EU Member States.
The Combined Nomenclature finds its legal basis in Council Regulation (EEC) No 2658/87 on the customs and statistical nomenclature and on the Common Customs Tariff.