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EU: 2019 version of Combined Nomenclature (CN)

EU: 2019 version of Combined Nomenclature (CN)

The European Commission today announced the release of the Combined Nomenclature (CN) applicable as from 1 January 2019.

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The Combined Nomenclature forms the basis for the declaration of goods (1) at importation or exportation or (2) when subject to intra-EU trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN—the EU’s eight-digit coding system—is based on the Harmonized Commodity Description and Coding System (HS), developed by the World Customs Organization.

The CN is available as Commission Implementing Regulation (EU) 2018/1602 in EU Official Journal L 273 of 31 October 2018 and applies from 1 January 2019.

Background

The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. The CN is updated every year and is published as a Commission Implementing Regulation in the Official Journal of the European Union, L Series.

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner, Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

Andy Siciliano
Partner, National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117 
E: rwaldrop@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

John L. McLoughlin
Principal, East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal, WNT
T: 212-954-3094
E: labad@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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