Classification Explanatory Notes

11 March 2015

Classification Explanatory Notes

The EU Commission has issued its revised Combined Nomenclature Explanatory Notes (CNEN). These CNEN and the explanatory notes from the World Customs Organisation (the Harmonised Nomenclature Explanatory Notes of HSEN) are not legally binding but have repeatedly been held to be persuasive by the European Court of Justice.

The HSEN is available on subscription only through the WCO.

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