The Combined Nomenclature provides the basis for declaring goods:
- on import or export, and
- for intra-EU trade statistics.
It determines the applicable customs duty rate and the statistical treatment of goods. The CN is therefore an essential working tool for businesses and for the customs administrations of the Member States.
The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. It is updated annually and published in the L series of the *Official Journal of the European Union as a Commission Implementing Regulation.
The latest version is available as Commission Implementing Regulation (EU) 2026/2163, published in the EU Official Journal 2026/2163 L series, on 30 October 2026. It will apply from 1 January 2027.
