Combined Nomenclature

Short description: European Union goods nomenclature

Combined Nomenclature (CN) is the 8-digit customs nomenclature for imported goods in the European Union (EU). It is used as the basis for the classification of imported goods under the EU's Common Customs Tariff (TARIC) and the compilation of the EU's external trade statistics.[1] It was established under the Council Regulation (EEC) No 2658/87 of 23 July 1987. The CN provides the basis for the 10-digit classifications referred to as TARIC codes.

The CN is based on the 6-digit Harmonized System (HS), the global system of nomenclature that is used to describe most world trade in goods, maintained by the World Customs Organization (WCO).[2] Virtually all countries base their tariff schedules on the WCO's Harmonized System.

## Contents

* 1 Synopsis
* 2 History
* 2.1 Implementing regulations
* 2.2 Sanctions
* 3 Dynamic Updates and Technological Adaptation
* 4 Notes
* 5 References
* 6 External links

## Synopsis

The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe.

It is established on the basis of the Harmonized System. The combined nomenclature shall comprise : (a) the harmonized system nomenclature; (b) Community subdivisions to that nomenclature, referred to as 'CN subheadings' in those cases where a corresponding rate of duty is specified; (c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

Each CN subheading has an eight digit code number: (a) the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature; (b) the seventh and eighth digits shall identify the CN subheadings.

The European Commission established an integrated tariff of the European Communities, referred to as the 'TARIC code', based on the combined nomenclature.

The combined nomenclature, together with the rates of duty and other relevant charges, and the tariff measures included in the Taric or in other Community arrangements shall constitute the common customs tariff referred to in Article 9 of the Treaty, which shall be applied on the importation of goods into the Community.

Member States may insert subdivisions after the CN subheadings for national statistical purposes, and after the Taric subheadings for other national purposes.

The Commission shall be assisted by a Committee on Tariff and Statistical Nomenclature, called the 'Nomenclature Committee'.

'Favourable tariff arrangement' means any reduction or suspension, even under a tariff quota, of a customs duty or charge having equivalent effect or of an agricultural levy or other import charge provided for under the common agricultural policy or under the specific arrangements applicable to certain goods resulting from the processing of agricultural products.

## History

### Implementing regulations

The Commission adopts an Implementing Regulation each year which reissues a complete version of the CN, together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the council or by the commission. This Regulation is to be published no later than 31 October in the Official Journal of the European Union (OJEU) and applies from 1 January in the following year.

List of published versions of the Combined Nomenclature  Applies from | Title | Published in

|
|

1 January 2019 | Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 | OJEU, L 273, 31 October 2018
1 January 2020 | Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 | OJEU, L 280, 31 October 2019
1 January 2021 | Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 | OJEU, L 361, 30 October 2020
1 January 2022 | Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 | OJEU, L 385, 29 October 2021
1 January 2023 | Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 | OJEU, L 282, 31 October 2022
1 January 2024 | Commission Implementing Regulation (EU) 2023/2364 of 26 September 2023 | OJEU, L Series, 31 October 2023 [lower-alpha 1]
1 January 2025 | Commission Implementing Regulation (EU) 2024/2020 of 26 July 2024 | OJEU, L Series, 29 July 2024
1 January 2026 | Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025 | OJEU, L Series, 31 October 2025

### Sanctions

CN code 2710 goods exported out of Russia were the subject of an embargo price cap starting on 4 February 2023 as a result of the 2022 Russian invasion of Ukraine.[4]

## Dynamic Updates and Technological Adaptation

The Combined Nomenclature is amended annually to ensure it remains relevant for classifying new and evolving products. This regular update cycle allows the CN to integrate decisions from the World Customs Organization, codify rulings from the Court of Justice of the European Union, and create new classifications for innovative goods.[5]

Examples of updates driven by technological developments include:

* Electronic Nicotine Delivery Systems (ENDS): Following the market emergence of "e-cigarettes," divergent classifications by national customs authorities created legal uncertainty and inconsistent application of the Tobacco Products Directive. To ensure uniform application, the European Commission issued a binding classification regulation in 2020, mandating that such devices be classified under specific CN code. [6]

* Electric Vehicle Batteries: To support the EU's strategic industrial monitoring for the green transition, the 2022 CN update introduced a specific subheading exclusively for lithium-ion batteries used for electric vehicle propulsion. This created a distinct statistical category separate from batteries for consumer electronics, enabling precise tracking of trade in this critical component.[7]

These adaptations demonstrate the CN's function as a dynamic legal instrument, actively used to resolve classification disputes arising from innovation, ensure the uniform functioning of the single market for new products, and generate data aligned with broader EU policy objectives.

## Notes

1. ↑ The Official Journal of the European Union switched to act-by-act publication on 1 October 2023.[3]

## References

1. ↑ "Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff". Document 31987R2658 (EUR-Lex). 23 July 1987. https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:31987R2658.
2. ↑ "Official Harmonized Tariff Schedule". https://www.usitc.gov/tata/hts/index.htm. Retrieved 27 Jun 2016.
3. ↑ EUR-Lex, The Official Journal act by act is here, accessed 23 December 2023
4. ↑ "Timeline - EU restrictive measures against Russia over Ukraine". European Council. 4 February 2023. https://www.consilium.europa.eu/en/policies/sanctions/restrictive-measures-against-russia-over-ukraine/history-restrictive-measures-against-russia-over-ukraine/.
5. ↑ Council Regulation (EEC) No 2658/87 (23 July 1987). "on the tariff and statistical nomenclature and on the Common Customs Tariff". Official Journal of the European Union. https://eur-lex.europa.eu/eli/reg/1987/2658/oj/eng.
6. ↑ Commission Implementing Regulation (EU) 2020/1177 (7 August 2020). "concerning the classification of goods under heading 8543 of the Combined Nomenclature". Official Journal of the European Union: 4-5. https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L:2020:382:FULL.
7. ↑ Commission Implementing Regulation (EU) 2021/1832 (12 October 2021). "amending Annex I to Regulation (EEC) No 2658/87". Official Journal of the European Union: 1_226. https://eur-lex.europa.eu/eli/reg_impl/2021/1832/oj.

## External links

* Council Regulation (EEC) No 2658/87.
* Combined nomenclature.
* Trade Finance
* Combined Nomenclature multilingual full-text search engine .
* Eurostat Combined Nomenclature Search Engine

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