Combined Nomenclature (CN) forms the basis for the declaration of goods (a) when they are imported or exported, or (b) they are subject to trade statistics within the EU. This determines the duty rates that apply and how the goods are treated for statistical purposes. The Combines Nomenclature is therefore an essential working tool for companies and the customs authorities of Member States.

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The EU Commission has released the latest version of the Combined Nomenclature (CN) applicable as of 1 January 2023.

Combined Nomenclature was introduced by Council Regulation (EEC) No. 2658/87 on Customs and Statistical Nomenclature and Common Tariff Tariffs. It is updated annually and published in the Official Journal of the European Union, the L Series, as Commission Rules of Practice.

The latest version is available as European Commission Implementing Regulation (EU) 2022/1998 in the Official EU Journal L 282 of 31 October 2022. This version is valid from January 1, 2023.

What is the Combined Nomenclature?

The CN is a product classification tool designed to meet the Common Customs Tariff requirements and the EU’s External Trade Statistics requirements. CN is also used in intra-EU trade statistics.

It is an evolution of the World Customs Organization Harmonized System of Nomenclature (including special EU-specific subdivisions). This is a systematic list of commodities used in most trading countries (and also used in international trade negotiations).

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