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Council Regulation (EEC) No 2658/87 of 23 July 1987, creates the goods nomenclature called the Combined Nomenclature, or in abbreviated form 'CN', established to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the European Union.[1] It is closely related to the Harmonized Tariff Schedule of the United States.
These categories are based on the international Harmonized System, the global system of nomenclature that is used to describe most world trade in goods, maintained by the World Customs Organization (WCO).[2] Virtually all countries base their tariff schedules on the WCO's Harmonized System.
The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe.
It is established on the basis of the Harmonized System. The combined nomenclature shall comprise : (a) the harmonized system nomenclature; (b) Community subdivisions to that nomenclature, referred to as 'CN subheadings' in those cases where a corresponding rate of duty is specified; (c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.
Each CN subheading has an eight digit code number: (a) the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature; (b) the seventh and eighth digits shall identify the CN subheadings.
The European Commission established an integrated tariff of the European Communities, referred to as the 'TARIC code', based on the combined nomenclature.
The combined nomenclature, together with the rates of duty and other relevant charges, and the tariff measures included in the Taric or in other Community arrangements shall constitute the common customs tariff referred to in Article 9 of the Treaty, which shall be applied on the importation of goods into the Community
Member States may insert subdivisions after the CN subheadings for national statistical purposes, and after the Taric subheadings for other national purposes.
The Commission shall be assisted by a Committee on Tariff and Statistical Nomenclature, called the 'Nomenclature Committee'.
'Favourable tariff arrangement' means any reduction or suspension, even under a tariff quota, of a customs duty or charge having equivalent effect or of an agricultural levy or other import charge provided for under the common agricultural policy or under the specific arrangements applicable to certain goods resulting form the processing of agricultural products.
Implementing regulations
The Commission adopts an Implementing Regulation each year which reissues a complete version of the CN, together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the council or by the commission. This Regulation is to be published no later than 31 October in the Official Journal of the European Union (OJEU) and applies from 1 January in the following year.
| Applies from | Title | Published in |
|---|---|---|
| 1 January 2019 | Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 | OJEU, L 273, 31 October 2018 |
| 1 January 2020 | Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 | OJEU, L 280, 31 October 2019 |
| 1 January 2021 | Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 | OJEU, L 361, 30 October 2020 |
| 1 January 2022 | Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 | OJEU, L 385, 29 October 2021 |
| 1 January 2023 | Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 | OJEU, L 282, 31 October 2022 |
| 1 January 2024 | Commission Implementing Regulation (EU) 2023/2364 of 26 September 2023 | OJEU, L Series, 31 October 2023 [lower-alpha 1] |
Sanctions
CN code 2710 goods exported out of Russia were the subject of an embargo price cap starting on 4 February 2023 as a result of the 2022 Russian invasion of Ukraine.[4]
- The Official Journal of the European Union switched to act-by-act publication on 1 October 2023.[3]
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