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