Combined Nomenclature

"The Combined Nomenclature is the goods classification used within the EU for the purposes of foreign trade statistics. It is also used by Directorate General 'Taxation and Customs Union' of the European Commission for customs duty purposes. The classification is maintained by Eurostat for the statistical aspects and by Taxation and Customs Union DG for the tariff aspects. The classification is based on the Harmonized System (HS) which it sub-divides where necessary for purposes of external trade, agricultural regulation and customs duties. The CN was introduced in 1988 together with the HS. Subheadings in the CN are identified by means of an eight-digit numerical code. The very considerable number of subdivisions within the CN were introduced with the EU's specific customs and foreign trade statistics requirements in mind. The CN is revised annually and, as a Council Regulation, is binding on the Member States. It appears in all EU official languages (except Irish)."