The Combined Nomenclature is used for the declaration of goods at importation or exportation. It is consulted to determine which rate of customs duty applies. The Combined Nomenclature forms also the basis for Intrastat declarations as it specifies how goods are treated for statistical purposes. The Combined Nomenclature was establised by Council Regulation (EEC) N°2658/87 and is updated every year. It is published as a Commission Regulation in the Official Journal of the European Union. The latest version, which applies from 1 January 2012, is now available as Commission Regulation (EU) N° 1006/2011 in the EU Official Journal L282 of 28 October 2011.

The changes in the 2012 version are mainly driven by the environment and social issues of global concern (eg: coding goods of specific importance to food security and the early warning data system of the United Nations’Food and Agriculture Organisation (FOA). The 2012 nomenclature als features new subheadings for specific chemicals controlled under the Rotterdam Convention and/or under the Montreal Protocol. There are also important new provisions related to biodiesel.
The modifications within e.g. Chapter 3 aim at improving the quality and precision of trade data in this chapter.

Amongst other changes heading 03.06 is expanded to cover smoked crustaceans (ex 1605.40). There is now a separate identification of frozen: Norway lobster; Cold-water shrimps and prawns; other shrimps and prawns. The amendments will enable economic trends in species from the Southern hemisphere to be monitored.

Some new subheadings have been created for the identification of certain vegetables, roots, fruits, nuts and cereals (e.g. separate identification in 12.07 of palm nut and kernels, castor oil seeds, safflower seeds and melon seeds).

Related to the Rotterdam Convention there will now be a separate identification of e.g.:
4,6-Dinitro-o-cresol (DNOC(ISO)) and its salt (29.08);
Binapacryl (ISO) (29.16) (HS 2007: mistakenly specified under 2916.36);
Tetramethyl lead and tretraethyl lead;
and Tributyltin compounds.

Related to biodiesel subheading note 5 to Chapter 27 and note 7 to Chapter 38 are relevant.
New provisions are:
* the new subheading 2710.20: Petroleum oils (…) containing biodiesel
* the new subheading 38.26: biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.

The European Commission has made available the latest version from the Combined Nomenclature by publishing the Commission Regulation (EC) N° 861/2010 in EU Official Journal L284 of 29 October 2010.

The Combined Nomenclature is used for the customs declarations at importation and exportation. It determines a.o. the duty rates and is also the basis for Intrastat (intra-Community trade statistics).

For business it is important to schedule an update or review for the related master data, as the newest version applies from 1st January 2011. If you want more information on the Customs Classification of goods or if you want assistance/training on this topic, you can contact us at info@customs4trade.com.

The European Commission has published the latest version of the Combined Nomenclature (CN) applicable from 1 January 2010.

The Combined Nomenclature forms the basis for the declaration of goods at importation or exportation or when subject to intra-Community trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN is thus a vital working tool for business and the Member States’ customs administrations.

The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. It is updated every year and is published as a Commission Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Regulation (EC) No 948/2009 in EU Official Journal L 287 of 31 October 2009. This version applies from 1 January 2010.

Source: Taxud News November 3rd

The European Commission has published the new consolidated version of the Explanatory Notes to the Combined Nomenclature (CN) in 22 EU languages.The Explanatory Notes to the CN are considered to be an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The Explanatory Notes were established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. The latest version is now available from EU Official Journal No C 133 of 30 May 2008.

Source: Taxud News – 2 June 2008