Customs nomenclature

What is customs nomenclature? Definition

Customs nomenclature is a structured system for classifying goods used to determine the tariff code applicable to each item in international trade.

It enables the identification and classification of goods according to a hierarchical nomenclature, based notably on their characteristics and in accordance with general rules of interpretation, the headings and subheadings, and section and chapter notes.

Customs nomenclature is based on several levels of codification:

• The Harmonised System (HS): the first 6 digits constitute the international level of classification established under the auspices of the World Customs Organization (WCO). The HS is used as a common basis for classifying goods in international trade.
• The Combined nomenclature (CN)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 / EMEBI between EU countries and foreign trade statistics. …: at European Union level, the 8 digits of the CN correspond to the 6 digits of the HS plus 2 digits to meet the specific needs of the European Union. The CN is notably used for customs declarations and foreign trade statistics.
• The TARICTARIC is the EU’s official database containing the tariff and non-tariff measures applicable to imported and exported goods. …: the 10-digit TARIC code takes the 8 digits of the CN and adds 2 digits. It notably allows for the determination of tariff measures and certain commercial policy measures applicable to imports into the European Union, such as suspensions, tariff preferences, prohibitions, licences or anti-dumping duties.

Context of use

Customs nomenclature makes it possible to determine the measures applicable to goods within the framework of customs formalities. It is notably used to:

• Determine customs duties;
• Identify restrictions, prohibitions, quotas and other trade measures;
• Apply certain anti-dumping or countervailing duties;
• Establish foreign trade statistics;
• Determine certain tariff preferences, in addition to rules of origin;
• Identify documents, licences or authorisations that may be required.

Tariff classificationTariff classification involves assigning a code to a good in order to determine the applicable customs duties, taxes, and restrictions. … is thus an essential component of the customs declaration.

Practical challenges of customs nomenclature

Mastering customs nomenclature involves significant administrative challenges:

• Crucial accuracy: a nomenclature error leads to the application of an incorrect duty and exposes the business to adjustments;
• Regular evolution: the nomenclature is modified periodically, requiring constant updating of knowledge;
• Complex interpretation: certain hybrid goods require an in-depth analysis of classification criteria;
• Technical documentation: the declarant must keep certificates, technical data sheets and supporting documents attesting to the product’s characteristics;
• Directly proportional fiscal impact: the duty rate varies substantially from one code to another for similar products;
• Declarant responsibility: the declarant assumes responsibility for the choice of nomenclature applied.

How does TARIFF via Conex™ software simplify customs nomenclature?

TARIFF via Conex™ centralises all customs nomenclature expertise:

• Exhaustive and updated tariff Encyclopedia
• Assistance with tariff classification via artificial intelligence, with our AI agent ALBA
• Explanatory notes and rules of interpretation
• Automatic identification of applicable codes
• Monitoring of nomenclature changes
• Integration into customs declarations via the assistant

With TARIFF via Conex™, your customs nomenclature is reliable and up to date. You classify with certainty; we secure your pricing.

Associated terms

• Harmonised System
• Tariff classification
• Combined nomenclature
• Tariff code
• TARIC