The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2018.
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) 2017/1925 in EU Official Journal L 282 of 31 October 2017. This version applies from 1 January 2018.
- Дата на публикуване
- 31 октомври 2017
- Генерална дирекция „Данъчно облагане и митнически съюз“