Combined Nomenclature (CN)

What is the Combined Nomenclature? Definition

The Combined Nomenclature (CN) is the European Union’s tariff and statistical nomenclature. It constitutes a common nomenclature for all member states and is used notably for customs declarations concerning trade with non-EU countries, declarations of exchange of goods / Intrastat / EMEBIEMEBI (Monthly Survey on Intra-EU Trade in Goods) is the French statistical system for the declaration and monitoring of movements of goods between French companies and economic operators located in other European Union member states. … between EU countries and foreign trade statistics.

The CN is based on the Harmonised System (HS), an international nomenclature for goods classification. It adopts the 6 digits of the HS to which are added subdivisions specific to the European Union. Each CN sub-heading is identified by an 8-digit code: the first 6 correspond to the HS and the 7th and 8th digits constitute the CN subdivisions.

The classification structure is hierarchical:

• 2 digits: chapter;
• 4 digits: heading;
• 6 digits: Harmonised System sub-heading;
• 8 digits: Combined Nomenclature sub-heading.

The CN is revised annually and comes into force on 1 January. The applicable version must therefore be checked according to the date of the operation.

Usage context

The Combined Nomenclature is notably used to:

• Determine the tariff classificationTariff classification involves assigning a code to a good in order to determine the applicable customs duties, taxes, and restrictions. … of goods;
• Determine the applicable customs duties, based notably on the classification and other elements of the operation;
• Identify goods subject to certain tariff or commercial measures, in addition to TARICTARIC is the EU’s official database containing the tariff and non-tariff measures applicable to imported and exported goods. … data;
• Establish intra-EU statistical declarations (EMEBI);
• Establish foreign trade statistics.

Practical challenges

The use of the Combined Nomenclature involves significant administrative and fiscal challenges:

• Classification accuracy: the CN code must correspond to the actual characteristics of the goods and the applicable classification rules.
• Annual evolution of the nomenclature: the Combined Nomenclature is updated every year. The classification of a good must therefore be checked against the version of the nomenclature applicable on the date of the operation.
• Technical interpretation: certain products require in-depth analysis of characteristics to select the correct code from similar alternatives.
• Supporting documentation: the declarant must keep technical data sheets, certificates and proof of composition to justify the code applied.
• Tariff and regulatory impact: tariff classification can have an impact on customs duties, trade policy measures, restrictions, quotas or other formalities applicable to the goods. These measures are notably determined based on the classification in the TARIC.

How TARIFF via Conex™ helps you master the Combined Nomenclature

TARIFF via Conex™ centralises expertise in Combined Nomenclature:

• Comprehensive database updated annually
• Classification assistance via artificial intelligence
• Interpretation rules and explanatory notes
• Monitoring of Combined Nomenclature amendments

With TARIFF via Conex™, your Combined Nomenclature is up to date and reliable. You classify with precision; we secure your pricing.

Learn more about customs classification software

Associated terms

• Harmonised System
• Tariff classification
• Customs duties
• HSEN
• TARIC