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