The European Commission has published the new consolidated version of the Explanatory Notes to the Combined Nomenclature (CN) in 23 EU languages.
The Explanatory Notes to the CN are considered to be an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The Explanatory Notes were established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
The latest version is now available from EU Official Journal C 76 of 04 March 2015. It includes and, where appropriate, replaces those published in the EU Official Journal, C series, up to 16 September 2014.
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