Uses of nomenclatures

There is a commodity code for all existing goods. There are three nomenclatures in use:

HS: the Harmonized System nomenclature

HS is an international coding and goods description system published by The World Customs Organization (WHO). It includes, among other things:

  • general rules for the interpretation of the nomenclature
  • sections and chapters as well as notes to them
  • 4-digit headings and 6-digit subheadings.

The nomenclature is the basis for the CN and TARIC nomenclatures.

CN: tariff and statistical nomenclature

The Combined Nomenclature (CN) is used in statistical declarations (Intrastat) for intra-EU trade as well as for exports.

The CN includes, among other things:

  • 8-digit subheadings
  • general rules and special provisions for the nomenclature
  • duty rates on imports from third countries (no preferential tariffs)
  • annexes.

More information about Combined Nomenclature

TARIC: TARIC nomenclature

The TARIC nomenclature is used for imports to the EU.

The TARIC nomenclature is a part of the Commission’s database and includes, among other things

  • 10-digit subheadings
  • provisions and customs duties of the combined nomenclature
  • preferential tariffs
  • anti-dumping duties
  • EU restrictions, provisions and prohibitions relating to import and export
  • footnotes.

​Use of the systems

 

System

Commodity code

Number of
commodity codes

Use
HS

1234 56

 approx. 5 200 Worldwide, not used in customs clearance
CN

1234 56 78

 approx. 9 700

EU Member States: export and statistics on intra-EU trade (Intrastat)
Taric 1234 56 78 90 approx. 18 000

EU Member States: import, basis for national customs tariffs