The combined nomenclature (CN8) is the tariff and statistical nomenclature of the European Union used for the goods classification.

Each product traded for import or export receives an 8-digit customs code allowing its nature to be precisely identified.

Combined nomenclatures are used in particular for the tariff classification of goods, the calculation of customs duties, the application of European regulations and the establishment of international trade statistics.

Tariff classification allows a commodity to be associated with the correct combined nomenclature. This classification determines several essential elements during a customs operation:

• applicable duties and taxes;
• any regulatory restrictions;
• documents to be provided;
• customs controls;
• certain European trade measures.

Reliable tariff classification is therefore essential to secure import-export operations and limit the risks of non-compliance.

To identify the correct CN8 code, it is necessary to precisely analyse the product’s characteristics: composition, function, use, material, level of processing or technical characteristics.

Tariff classification is based on the General Rules for the interpretation of the combined nomenclature and on the explanatory notes (HSEN) as well as, where applicable, on section and chapter notes.

Our AI agent ALBA helps you to secure the search and management of customs codes and combined nomenclatures to make your declarations more reliable.

The HS code (Harmonised System) corresponds to an international 6-digit nomenclature used in many countries.
The European combined nomenclature completes this repository with 2 additional digits in order to obtain a more precise CN8 code, used in the European Union.

The TARICTARIC is the EU’s official database containing the tariff and non-tariff measures applicable to imported and exported goods. … then adds complementary subdivisions allowing the application of certain specific European Union regulations: anti-dumping duties, tariff suspensions, surveillance measures or specific restrictions.

In practice, the HS code constitutes the international base, the CN8 adapts it at European Union level, and the TARIC adds the tariff and trade measures applicable in the EU.

A combined nomenclature error can have significant consequences for a customs operation.

It can lead to:

• Incorrect calculation of duties and taxes;
• Customs blockages or delays;
• Increased controls or the opening of litigation;
• Administrative or financial sanctions;
• Rectifications or adjustment during a post-clearance audit;
• Incorrect application of trade policy measures (anti-dumping, quotas, restrictions, etc.);
• Statistical anomalies in regulatory declarations.

Tariff classification therefore constitutes a major customs compliance issue for importing and exporting companies.

Combined nomenclatures are updated every year by the European Union to take account of developments in international trade, technological innovations, changes to the Harmonised System (HS) at global level, and new EU tariff or regulatory measures.

New codes may be created, modified or deleted to better classify certain goods or apply new customs measures.

Companies must therefore keep their customs repositories up to date to ensure the compliance of their operations and the reliability of their tariff classification.

Managing combined nomenclatures quickly becomes complex when product volumes increase or regulations change frequently.

Our customs solution TARIFF via conex™ allows you to automate and optimise tariff classification, and to centralise and cross-reference different regulatory sources in order to secure customs declarations.