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.
Searching for online tax and customs information such as applied tariffs, binding tariff information, etc.? Consult our databases on our website. Background information on customs matters is also available from our website.
- Publication date
- 28 March 2019
- Directorate-General for Taxation and Customs Union