Taxation and Customs Union

Customs: Commission publishes the 2021 version of the Combined Nomenclature

The European Commission has published the latest version of the Combined Nomenclature (CN), applicable as from 1 January 2021.

The Combined Nomenclature forms the basis for the declaration of goodsat importation or exportation or 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 CN is thus a vital working tool for business and the Member States' customs administrations.

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 every year and is published as a Commission Implementing Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Implementing Regulation (EU) 2020/1577 in EU Official Journal L 361 of 30 October 2020. This version applies from 1 January 2021.