Goods that are declared to customs in the EU must be classified according to the Combined Nomenclature (CN) or any other nomenclature which is wholly or partly based on the CN. This applies to both imports and exports.
The classification must include the subheading or further subdivision of the CN or other nomenclatures under which they fall. This determines:
the rate of customs duty of the Common Customs Tariff (CCT), or
which non-tariff measures apply
Types of information
CLASS is a single-access point to different types of classification information. The following 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.
eLearning
An elearning course on CLASS is available.