Combined Nomenclature, 2023 (CN 2023)
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The Combined Nomenclature 2023 (CN 2023) is the goods classification used within the European Union for the purposes of foreign trade statistics. It is also used by Directorate General "Taxation and Customs Union" of the European Commission for customs duty purposes. The classification is based on the world standard Harmonized System (HS 2022) which it sub-divides where necessary for purposes of external trade, agricultural regulation and customs duties. Legal basis http://data.europa.eu/eli/reg_impl/2022/1998/oj : Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, OJ L 282, 31.10.2022, p. 1–1093 Explanatory notes https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.2019.119.01.0001.01.ENG to the Combined Nomenclature of the European Union, OJ C 119, 29.3.2019, p. 1 -422 Eurostat website: International trade in goods methodology: classifications (https://ec.europa.eu/eurostat/web/international-trade-in-goods/methodology/classifications)
2023年联合命名法(Combined Nomenclature 2023,CN 2023)是欧盟用于对外贸易统计的商品分类体系。该分类体系同时被欧盟委员会税务与海关联盟总司(Directorate General "Taxation and Customs Union")用于关税计征工作。本分类以世界标准协调制度(Harmonized System 2022,HS 2022)为基础,在对外贸易、农业监管及关税计征有必要的场景下对其进行细分。 法律依据:欧盟委员会2022年9月20日发布的实施条例(EU)2022/1998,该条例修订了《关于关税与统计命名法及共同海关税则的理事会条例(EEC)第2658/87号》的附件一,刊载于《欧盟官方公报》(OJ)L 282,2022年10月31日,第1–1093页,具体链接为http://data.europa.eu/eli/reg_impl/2022/1998/oj。 联合命名法解释性说明:欧盟联合命名法的官方解释性说明刊载于《欧盟官方公报》(OJ)C 119,2019年3月29日,第1–422页,具体链接为https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.2019.119.01.0001.01.ENG。 欧盟统计局(Eurostat)官网:《货物国际贸易方法论:分类体系》(https://ec.europa.eu/eurostat/web/international-trade-in-goods/methodology/classifications)



