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