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)
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
Use of the systems
|approx. 5 200||Worldwide, not used in customs clearance|
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