Combined nomenclature

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Regulation (EEC) No. 2658/87

Title: Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and the common customs tariff
(not official)
Combined nomenclature
Scope: EU
Legal matter: Business law , official statistics
Basis: EEC Treaty , in particular on Articles 28 , 43 , 113 and 235
Date of issue: July 23, 1987
Release date: September 10, 1987
Come into effect: September 13, 1987
Reference: OJ L 256 of 7 Sep 1987, pp. 1-675
Full text Consolidated version (not official)
basic version
Regulation has entered into force and is applicable.
Please note the information on the current version of legal acts of the European Union !

The Combined Nomenclature  ( CN ) is an EU-uniform eight-digit product nomenclature for foreign trade within the framework of the common commercial policy , in particular the common customs tariff and statistics from Eurostats and the national statistical offices .

It was introduced by Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff .

Function and history

Combined nomenclature
providers European Commission / Customs and Tax Authorities of the Member States ( DDS )
languages de u. a.
Content TARIC code

The main purpose of the CN is to record intra-Community trade ( Intrastat ) and external trade in the Extrahandel Community ( Extrastat ). On the other hand, the customs tariff number plays a central role in the approval of simplified customs procedures . Only approved customs tariff numbers may be registered using the simplified procedure.

The combined nomenclature is also used as the basis for tariff classification by countries that have concluded bilateral trade agreements with the EU, such as B. Turkey .

The CN replaced the NIMEXE classification (nomenclature for import and export statistics of the European Communities) , which was valid until 1988, and those codes and descriptions of goods that were based on the nomenclature of the Common Customs Tariff. Since January 1988, the basis for the CN has been the UN Harmonized System for Describing and Coding Goods , the six digits of which have been expanded to include the CN subheadings.

The CN is updated annually for the following year no later than October 31. With the update, some CN items are no longer managed, so a new classification of the goods is necessary. The authorization for the simplified customs procedure may have to be readjusted . The applicable Combined Nomenclature is published once a year in the Official Journal of the European Communities.


The CN contains 21 sections, which are titled with Roman numerals. These 21 sections are in turn divided into 97 two-digit chapters. For example, Section XI reads Textiles and articles thereof , Chapter 61 belongs to Section XI and includes knitted and crocheted clothing and clothing accessories . The CN sections also play an important role for the market regulation goods and the associated reimbursement for export.

The first eight digits of the TARIC , the customs tariff of the European Communities , are identical to the CN. So there is a uniform labeling for customs purposes and for statistics. The Taric is, however, subdivided more deeply by the Taric sub-items (from the ninth position).

General rules

To obtain a code number for goods in the Combined Nomenclature (CN) - also called classification - some principles apply. These are mentioned in the general regulations (AV). Binding tariff information can be obtained in the event of uncertainties or ambiguities in order to ensure a reliable classification or classification .

According to AV 1, the wording of the items and the comments on the sections or chapters and - unless otherwise specified in the items or in the comments on the sections or chapters - the further general provisions (AV 2 to AV 6) crucial. It follows that the further general regulations are only to be applied if no special regulations are provided in the position or in the comments on the sections or chapters. One always has to ask whether the AVs are applicable at all. For example, Note 1 to Chapter 71 is a special provision for AV 2b). AV 2b) does not apply here.

Code number

Structure of the code number

Spelling of the code number:

1001 10 00
Positions 1 to 4: Position of the Harmonized System (HS) nomenclature .
Positions 5 and 6: subheading of the HS
Digit 7 and 8: Code of the subheading of the CN on the tariff and statistical nomenclature and the Common Customs Tariff. If a heading or subheading of the HS is not subdivided for Community purposes, the seventh and eighth digits are marked with “00”.

Digits 9, 10 and 11 are codes of the subheading of TARIC (for Community and national measures).

National takeovers

See also

such as:


  • Carsten Weerth: The Harmonized System 2012. In: Außenwirtschaftliche Praxis. Vol. 17, Issue 9, 2011, ISSN  0947-3017 , pp. 307-311.

Norms and laws

Web links


Individual evidence

  1. 2658/87 / EEC Article 15 (1)