The European Commission has published the latest version of the Combined Nomenclature (CN). It will apply from January 1, 2023.
The CN forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes.
The legal basis of the CN is Council Regulation (EEC) No. 2658/87 on the customs and statistical nomenclature and on the Common Customs Tariff. It is updated annually and published as an implementing Commission Regulation in the Official Journal of the EU. The latest version was published as Commission Regulation (EU) 2022/1998 in the Official Journal of the EU L of 31 October 2022.
Links:
Customs: Commission publishes the 2023 version of the Combined Nomenclature
Official Journal of the EU L 282
Sources: