GlossaryEN1 min readUpdated: Jun 26, 2026

CN Explanatory Notes

Customs brokers and importers in the European Union classify goods under the Combined Nomenclature (CN), which extends the Harmonized System by two EU-specific digits to produce an eight-digit code.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://eur-lex.europa.eu/search.html?qid=&text=explanatory+notes+combined+nomenclature&scope=EURLEX&type=quick&lang=en

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Definition & Explanation

Customs brokers and importers in the European Union classify goods under the Combined Nomenclature (CN), which extends the Harmonized System by two EU-specific digits to produce an eight-digit code. The CN Explanatory Notes are the official interpretation documents accompanying this nomenclature, published by the European Commission in the Official Journal of the EU. They supplement the WCO's HS Explanatory Notes with headings and boundary definitions relevant only within the European context, covering classification rules, borderline-case examples, and references to EU-specific measures such as anti-dumping duties or tariff quotas. The notes are authoritative for all member states in customs assessment, foreign trade statistics (Intrastat), and the application of preferential tariffs. Unlike the HS Explanatory Notes, which carry global reach, the CN Explanatory Notes apply solely to the EU customs territory.