Skip to main content
Celna24.com
Customs Glossary/CN Section Notes

CN Section Notes

Tariff classification

PL: Uwagi do sekcji CN | DE: Anmerkungen zu KN-Abschnitten

Definition

Section notes are legally binding texts placed at the beginning of each section of the Combined Nomenclature (CN). They define the section's scope, exclusions, definitions of terms used, and special classification rules. Section notes take priority over the General Interpretive Rules (GIR) and are crucial for correct tariff classification.

Related Terms

CN Section Notes — Customs Glossary | Celna24.com | Celna24.com