Combined Nomenclature
Tariff classificationCouncil Regulation (EEC) No 2658/87
PL: Nomenklatura Scalona | DE: Kombinierte Nomenklatur
Definition
The Combined Nomenclature (CN) is the EU goods classification system, established by Council Regulation (EEC) No 2658/87. It is based on the international Harmonized System (HS) of the World Customs Organization, extending it with additional subdivisions (digits 7-8) specific to the European Union.
The CN serves two main functions: it forms the basis of the EU Common Customs Tariff (determining duty rates for imports from third countries) and is used to compile foreign trade statistics, including Intrastat declarations for intra-EU trade. The nomenclature is published annually as Annex I to Regulation 2658/87 and takes effect each January 1st.
The CN contains approximately 9,500 eight-digit CN codes, grouped into 21 sections and 97 chapters. Each heading includes a goods description, section and chapter notes, and the conventional (MFN) duty rate. Classification of goods in the CN is performed according to the General Interpretive Rules (GIR) and section, chapter, and subheading notes. The CN forms the basis for further extension — to 10 digits in the TARIC system and 11 digits in the Polish tariff number.
The CN serves two main functions: it forms the basis of the EU Common Customs Tariff (determining duty rates for imports from third countries) and is used to compile foreign trade statistics, including Intrastat declarations for intra-EU trade. The nomenclature is published annually as Annex I to Regulation 2658/87 and takes effect each January 1st.
The CN contains approximately 9,500 eight-digit CN codes, grouped into 21 sections and 97 chapters. Each heading includes a goods description, section and chapter notes, and the conventional (MFN) duty rate. Classification of goods in the CN is performed according to the General Interpretive Rules (GIR) and section, chapter, and subheading notes. The CN forms the basis for further extension — to 10 digits in the TARIC system and 11 digits in the Polish tariff number.