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Taxation and Customs Union
News article28 March 2019Directorate-General for Taxation and Customs Union

The Combined Nomenclature

Commission publishes new consolidated version of Explanatory Notes to Combined Nomenclature

The European Commission has published the new consolidated version of the Explanatory Notes to the Combined Nomenclature (CN) in 23 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 C 119 of 29 March 2019. It includes and, where appropriate, replaces those published in the EU Official Journal, C series, up to 4 January 2019.

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Publication date
28 March 2019
Directorate-General for Taxation and Customs Union