Description: The Tax and Tariff Combined Nomenclature is a system used to classify goods for customs and taxation purposes. It is a hierarchical system that uses codes to categorize goods based on their nature, characteristics, and use. It is used by the European Union and is also recognized internationally.
Additional information: The Tax and Tariff Combined Nomenclature is a crucial tool in the European Union's trade policy, taxation, and customs duties. It is based on the international Harmonized System (HS) for classifying goods, but with additional subdivisions to meet EU needs. The nomenclature is updated annually to reflect changes in technology, market trends, and policy objectives. It is used to determine the rate of duty applicable to a specific product and to gather statistical data on international trade. The nomenclature is composed of 21 sections, 96 chapters, and thousands of headings and subheadings.
Example: For instance, a laptop might be classified under the code 8471.30, where '84' represents the chapter for 'Nuclear reactors, boilers, machinery and mechanical appliances', '71' is the heading for 'Automatic data processing machines and units thereof', and '30' is the subheading for 'Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display'. This code determines the customs duties that must be paid on the laptop and is used to track trade statistics.
Publisher: European Commission
Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff/combined-nomenclature_en
LOST view: SV-Tax Semantic Agreements Catalogue
Identifier: http://data.europa.eu/dr8/egovera/TaxAndTariffCombinedNomenclatureContract
EIRA traceability: eira:SemanticAgreementContract
EIRA concept: eira:SolutionBuildingBlock
Last modification: 2023-07-27
dct:identifier: http://data.europa.eu/dr8/egovera/TaxAndTariffCombinedNomenclatureContract
dct:title: Tax And Tariff Combined Nomenclature Contract
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| eira:PURI | http://data.europa.eu/dr8/egovera/TaxAndTariffCombinedNomenclatureContract |
| eira:ABB | eira:SemanticAgreementContract |
| dct:modified | 2023-07-27 |
| dct:identifier | http://data.europa.eu/dr8/egovera/TaxAndTariffCombinedNomenclatureContract |
| dct:title | Tax And Tariff Combined Nomenclature Contract |
| dct:description | The Tax and Tariff Combined Nomenclature is a system used to classify goods for customs and taxation purposes. It is a hierarchical system that uses codes to categorize goods based on their nature, characteristics, and use. It is used by the European Union and is also recognized internationally. |
| skos:example | For instance, a laptop might be classified under the code 8471.30, where '84' represents the chapter for 'Nuclear reactors, boilers, machinery and mechanical appliances', '71' is the heading for 'Automatic data processing machines and units thereof', and '30' is the subheading for 'Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display'. This code determines the customs duties that must be paid on the laptop and is used to track trade statistics. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The Tax and Tariff Combined Nomenclature is a crucial tool in the European Union's trade policy, taxation, and customs duties. It is based on the international Harmonized System (HS) for classifying goods, but with additional subdivisions to meet EU needs. The nomenclature is updated annually to reflect changes in technology, market trends, and policy objectives. It is used to determine the rate of duty applicable to a specific product and to gather statistical data on international trade. The nomenclature is composed of 21 sections, 96 chapters, and thousands of headings and subheadings. |
| dct:publisher | European Commission |
| dct:source | https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff/combined-nomenclature_en |
| eira:view | SV-Tax Semantic Agreements Catalogue |