The European Commission has published the latest version of the Combined Nomenclature (CN). It will apply from 1 January 2024.
The CN is the basis for the goods declaration (a) for import or export or (b) for intra-EU statistical purposes. The classification of the goods determines the applicable customs duty rate and the method of statistical treatment.
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 a Commission Implementing Regulation in the Official Journal of the EU. The latest version was published as Commission Regulation (EU) 2023/2364 in the Official Journal of the EU L of 31 October 2023.
Links:
EU Official Journal L 2023/2364
Commission publishes the 2024 version of the Combined Nomenclature
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