EU: Combined Nomenclature (CN) for 2018 | KPMG | US

EU: Combined Nomenclature (CN) for 2018

EU: Combined Nomenclature (CN) for 2018

The European Commission today announced the publication of the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2018.

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In the EU, the Combined Nomenclature forms the basis for the declaration of goods—and thus, the rate of customs duty:

  • At importation or exportation or
  • When subject to intra-EU trade statistics (i.e., how the goods are treated for statistical purposes)

The Combined Nomenclature is updated annually, and the most recent version is available as Commission Implementing Regulation (EU) 2017/1925 as published in the EU Official Journal L 282 (31 October 2017). 

 

For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 | dzuvich@kpmg.com

Andrew Siciliano | +1 (631) 425-6057 | asiciliano@kpmg.com

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