Combined Nomenclature
The Combined Nomenclature (CN) is an EC - uniform eight-digit nomenclature of products for foreign trade under the common commercial policy, in particular the Common Customs Tariff, as well as the statistics by Eurostat and the national statistical offices.
It was introduced by Council Regulation ( EEC) 87 of the Council of 23 July 1987 No. 2658 / on the tariff and statistical nomenclature and on the Common Customs Tariff.
Function and history
The CN is used primarily to one of the collection and exchange of intra-Community trade intra-trade (Intrastat) and external trade of the Community external trade (Extrastat ). Secondly, the customs tariff number plays a central role in the grants of simplified customs procedures. Only approved tariff numbers must be registered in accordance with the simplified procedure. For non-critical items is whole chapters can even be approved, so you can save yourself the detailed list of the individual commodity items.
As a basis for the classification of the Combined Nomenclature and of states is applied, which have with the EC concluded bilateral trade agreements, for example, Turkey.
It replaced the NIMEXE classification ( Nomenclature for the import and export statistics of the European Communities ), which had been valid until 1988, and those codes and descriptions that were created on the basis of the nomenclature of the Common Customs Tariff. Basis for CN since January 1988, the Harmonized System of Commodity Description and Coding of goods to the UN, whose six sites were expanded to eight by the CN subheadings.
The CN is updated annually by 31 October for the following year. With the update, some CN positions are no longer performed, a Neueinreihung of goods is thus necessary. Counter If the authorization for the simplified customs procedures need to be adjusted. The corresponding valid Combined Nomenclature is published annually in the Official Journal of the European Communities, this includes Transponierungslisten. It was last amended by Regulation 1001/2013 of the Commission of 4 October 2013 ( CN 2014).
Construction
The CN contains 21 sections, which are titled with Roman numerals. These 21 sections are further divided into 97 two-digit chapter. For example, section reads XI Textiles and textile articles, Chapter 61 belongs to this section and includes apparel and clothing accessories, knitted or crocheted. Play an important role in the CN sections for the common agricultural products and the associated export refund.
The TARIC, the Customs Tariff of the European Communities, is identical to the CN in the first eight points. Thus, there is so far rather than a uniform labeling for customs purposes and for statistics. The Taric is, however, divided by the deep Taric subheadings (from the ninth place).
General provisions
Also called classification - - To get a code number for goods in the Combined Nomenclature (CN) apply some principles. These are mentioned in the general rules (AV). For a reliable classification or classification of a binding tariff information can be obtained from uncertainties or ambiguities.
After AV 1 is crucial for the classification of goods, the terms of the headings and notes to the sections or chapters and - provided such headings or notes to the sections or chapters otherwise specified - the other general rules ( AV 2 to AV 6 ). It follows that the more general rules are only applied if no special provisions in the position or in the notes to the sections or chapters are provided. It is always to ask if the AVn are applicable at all. For example, the note is 1 to Chapter 71, a special scheme for AV 2b). The AV 2b) is not applicable here.
Code number
Spelling of the code number:
Point 9, 10 are then the subheading of the TARIC code (Community measures ), point 11 for national measures
National Acquisitions
- The CN has its national counterpart in the Commodity Classification for Foreign Trade Statistics in the Federal Republic of Germany.