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Taxation and Customs Union
News announcement31 October 2023Directorate-General for Taxation and Customs Union

Commission publishes the 2024 version of the Combined Nomenclature

The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2024.

The Combined Nomenclature forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN is thus a vital working tool for business and the Member States' customs administrations.

The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. It is updated every year and is published as a Commission Implementing Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Implementing Regulation (EU) 2023/2364 inEU Official Journal 2023/2364 L seriesof 31 October 2023. This version applies from 1 January 2024. 


Publication date
31 October 2023
Directorate-General for Taxation and Customs Union