Used in the European Union, The codes and the descriptions of goods established on the basis of the combined nomenclature are replaced by those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe. It is established on the basis of the harmonized system. The combined nomenclature comprises : (a) the harmonized system nomenclature; (b) Community subdivisions to that nomenclature, referred to as 'CN subheadings' in those cases where a corresponding rate of duty is specified; (c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.
Each CN subheading has an eight digit code number : (a) the first six digits are the code numbers relating to the headings and subheadings of the harmonized system nomenclature; (b) the seventh and eighth digits identify the CN subheadings
The European Commission established an integrated tariff, of the European Communities, referred to as the TARIC, based on the combined nomenclature.