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Combined Nomenclature, Common Customs Tariff and Integrated Tariff of the European Communities (Taric)

The Combined Nomenclature is the tariff and statistical nomenclature of the Customs Union. The Common Customs Tariff is the external tariff applied to products imported into the European Union (EU). The Integrated Tariff of the European Communities is referred to as Taric. Taric incorporates all EU and trade measures applied to goods imported into and exported out of the EU. It is managed by the Commission, which publishes a daily updated version on the official Taric website.


Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff [See amending act(s)].


The purpose of this regulation is to establish a Combined Nomenclature that meets Customs Union tariff and statistical requirements and to create an Integrated Tariff of the European Communities, referred to as Taric. The Combined Nomenclature provides the best means of collecting, exchanging and publishing data on EU external trade statistics. It is also used for the collection and publication of external trade statistics in intra-EU trade.

Integrated Tariff of the European Communities (Taric)

Taric is the Integrated Tariff of the European Communities. It comprises all customs duty rates and certain EU rules applicable to the EU’s external trade. The Taric has this regulation as its legal basis.

Taric supports goods clearance by the EU countries. It also provides means of collecting, exchanging and publishing data on EU external trade statistics. This data is not, however, available to the general public.

Combined Nomenclature and Taric

The regulation establishes a goods nomenclature referred to as the Combined Nomenclature (CN) to satisfy Common Customs Tariff and EU external trade requirements. It is based on the harmonised system nomenclature and supplements it with its own subdivisions referred to as "CN subheadings".

The Combined Nomenclature is the result of the merger between the Common Customs Tariff nomenclature and Nimexe (EU Statistical Nomenclature).

Annex I to the regulation fixes the conventional rates of duty, some autonomous Common Customs Tariff rates when they are less than the conventional ones, and the statistical supplementary units.

The Commission establishes the Integrated Tariff of the European Communities (Taric) based on the Combined Nomenclature. It comprises additional EU subdivisions, referred to as "Taric subheadings" used to describe goods and their code number, customs duty rates depending on the origin of the goods, and many trade policy measures.

Each CN subheading has an eight digit code number. The first six digits refer to the harmonised system headings and subheadings. The seventh and eighth digits represent the CN subheadings. The ninth and tenth digits represent Taric subheadings.

The Commission's role

Every year the Commission adopts a regulation reproducing a complete version of the Combined Nomenclature and Common Customs Tariff duty rates, taking Council and Commission amendments into account. The regulation is published in the Official Journal no later than 31 October. It applies from 1 January of the following year.

The Commission is responsible for the publishing and computerised management of the Taric. It attributes Taric code numbers, updates the Taric, and informs the EU countries electronically on a daily basis of any amendments.

Committee procedures

The Commission is assisted in carrying out this work by the Customs Code Committee, constituted by Article 247 of Regulation (EEC) No 2913/92 and article 10 of Regulation 2658/87, comprising representatives of the EU countries and chaired by a Commission representative. It is responsible for examining all questions on the Combined Nomenclature, Taric nomenclature and any other nomenclature based on the Combined Nomenclature.


ActEntry into forceDeadline for transposition in the Member StatesOfficial Journal
Regulation (EEC) No 2658/87



OJ L 256 of 7.9.1987

Amending act(s)Entry into forceDeadline for transposition in the Member StatesOfficial Journal
Regulation (EEC) No 3528/89



OJ L 374 of 22.12.1989

Regulation (EEC) No 2913/92



OJ L 302 of 19.10.1992

Regulation (EEC) No 1969/93



OJ L 180 of 23.7.1993

Regulation (EC) No 254/2000



OJ L 28 of 3.2.2000

Annex 1 of Regulation 2658/87 is regularly amended.

Successive amendments and corrections to Regulation No 2658/87 have been incorporated into the basic text. This consolidated version is for reference only.


Commission communication - Code of conduct for the management of the Combined Nomenclature [Official Journal C 150 of 30.5.2000].
The objective of the Code of Conduct is to make it easier to manage, i.e. to maintain, create and remove, the subheadings listed in Annex I to the basic Regulation in order to simplify and modernise the Combined Nomenclature (CN). The code's principles are applied to every request to amend CN subheadings. Requests to amend the Combined Nomenclature can be made by DG Taxation and Customs Union, Eurostat and other Commission departments, the Customs Code Committee, EU countries and European traders' federations. They must be sent to Eurostat if they involve statistics or to DG Taxation and Customs Union if they are of a non-statistical nature. In principle they must be sent no later than 30 April of the year before they come into force. Every request must contain an explanatory memorandum, the CN subheadings under discussion, an estimate of the volume of commercial trade and presentation of the goods involved.

Council Regulation (EC) No 1255/96 of 27 June 1996 temporarily suspending the autonomous Common Customs Tariff duties on certain industrial, agricultural and fishery products [Official Journal L 158 of 29.6.1996].
The autonomous Common Customs Tariff duties for the products referred to in this regulation are partially or totally suspended because production of them in the EU is inadequate or non-existent. This will enable producers to meet the needs of user industries in the EU. The technical adaptations to this regulation arising from amendments of the CN and Taric codes have been adopted by the Commission.

Last updated: 09.08.2010

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