Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff established a nomenclature, known as the ‘Combined Nomenclature’ or abbreviated to the ‘CN’, based on the International Convention on the Harmonised Commodity Description and Coding System, known as ‘the Harmonised System’ or abbreviated to the ‘HS’.
The HS has been supplemented by its own Explanatory Notes (HSENs). Those notes in English and French are issued and kept up to date by the: WORLD CUSTOMS ORGANISATION (WCO) Customs Cooperation Council (CCC), 30, rue du Marché, B-1210 Brussels
By virtue of Article 9(1)(a), second indent, of Regulation (EEC) No 2658/87, the Commission adopts explanatory notes to the Combined Nomenclature (CNENs), following consideration by the Tariff and Statistical Nomenclature Section of the Customs Code Committee. Although the CNENs may refer to the HSENs, they do not take the place of the latter, but should be regarded as complementary to and used in conjunction with them.
This edition of the CNENs includes and, where appropriate, replaces those published in the Official Journal of the European Union, C series, up to 16 September 2014. CNENs published in the Official Journal, C series, subsequent to that date remain in force and will be incorporated in the CNENs when revised.
In addition, the CN heading and subheading codes to which reference is made reflect those codes in the Combined Nomenclature for 2015, as set out in Commission Implementing Regulation (EU) No 1101/2014.
Furthermore, information concerning ‘Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale’ was published in the Official Journal of the European Union, C series.
