The Combined Nomenclature is the EU’s eight-digit goods classification system, built on the six-digit Harmonized System and established by Regulation (EEC) No 2658/87, updated annually, and used to determine duty rates and trade-policy measures on imports.
In trade practice
When a food or agricultural product enters the EU, the importer or customs broker declares the appropriate Combined Nomenclature code on the customs declaration; this code determines the standard customs duty, any preferential rate available under a trade agreement such as the EU-Ukraine Association Agreement, and whether additional agricultural components or anti-dumping measures apply. The CN is published each year in the Official Journal of the EU, and codes can change between editions, so brokers handling recurring shipments should verify codes at the start of each calendar year. For products such as frozen fruit, dried pulses or sunflower oil, the distinction between adjacent CN headings can significantly affect the duty payable.
In a specification
The CN code must be stated on the customs declaration and should match the commodity description on the commercial invoice; buyers and sellers sometimes agree the expected code in the contract to avoid discrepancies at clearance.