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.<\/p>\n
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.<\/p>\n
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).<\/p>\n
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.<\/p>\n
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.<\/p>\n