Combined Nomenclature 2008
The European Commission has published the latest version of the Combined Nomenclature (CN) applicable from 1 January 2008.
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.