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Combined Nomenclature

01 August 2006, 23:03 CET

When declared to customs in the Community, goods must generally be classified according to the Combined nomenclature or CN. Imported and exported goods have to be declared stating under which subheading of the nomenclature they fall. This determines which rate of customs duty applies and how the goods are treated for statistical purposes.

The link address is: http://ec.europa.eu/taxation_customs/customs/customs_duties/tariff_aspects/combined_nomenclature/index_en.htm

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