Council Regulation (EEC) No 2658/87 of 23 July 1987, creates the goods nomenclature called the Combined Nomenclature, or in abbreviated form 'CN', established to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the European Union.
The combined nomenclature, together with the rates of duty and other relevant charges, and the tariff measures included in the Taric or in other Community arrangements shall constitute the common customs tariff referred to in Article 9 of the Treaty, which shall be applied on the importation of goods into the Community Member States may insert subdivisions after the CN subheadings for national statistical purposes, and after the Taric subheadings for other national purposes.
The Commission adopts an Implementing Regulation each year which reissues a complete version of the CN, together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the council or by the commission.
This Regulation is to be published no later than 31 October in the Official Journal of the European Union (OJEU) and applies from 1 January in the following year.
CN code 2710 goods exported out of Russia were the subject of an embargo price cap starting on 4 February 2023 as a result of the 2022 Russian invasion of Ukraine.