The European Commission has published the latest version of the Combined Nomenclature (CN) applicable from 1 January 2009.
The Combined Nomenclature forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Community 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. It is the EU imlementation of the Harmonised System ("HS").
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 Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Regulation (EC) No 1031/2008 in EU Official Journal L 291 of 31 October 2008. This version applies from 1 January 2009.