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Taxation and Customs Union
Novinový článok15. mája 2020Generálne riaditeľstvo pre dane a colnú úniu

CLASS – Classification Information System

CLASS is the new single access point to different types of classification information of the goods that enter or leave the European Union

What is CLASS?

CLASS stands for Classification Information System, and it is a search platform for all the relevant information concerning the classification of a certain product.

How does it work?

CLASS is a single access point to different types of classification information of the goods that enter or leave the European Union. When such goods are declared to customs in the European Union, they must be classified according to the Combined Nomenclature or any other nomenclature, which is wholly or partly based on the Combined Nomenclature. Imported and exported goods have to be declared stating under which subheading or further subdivision of the Combined Nomenclature or of these other nomenclatures they fall. This determines which rate of customs duty of the Common Customs Tariff or which non-tariff measures apply. CLASS is a single access point to different types of classification information.

What information does it classify?

With CLASS, the following classification information is available in a consistent and coherent fashion:

  • Conclusions of the Customs Code Committees
  • Classification Regulations
  • Rulings of the European Court of Justice
  • Combined Nomenclature (CN) and CN Explanatory Notes
  • TARIC information

More information on the CLASS page

CLASS – eLearning module (module 21 of the UCC eLearning Programme)

Podrobnosti

Dátum uverejnenia
15. mája 2020
Autor/autorka
Generálne riaditeľstvo pre dane a colnú úniu