Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff established a nomenclature, known as the ‘Combined Nomenclature’ or abbreviated to the ‘CN’, based on the International Convention on the Harmonised Commodity Description and Coding System, known as ‘the Harmonised System’ or abbreviated to the ‘HS’.
The HS has been supplemented by its own Explanatory Notes (HSENs). Those notes in English and French are issued and kept up to date by the: WORLD CUSTOMS ORGANISATION (WCO) in Brussels
By virtue of Article 9(1)(a), of Regulation (EEC) No 2658/87, the Commission adopts explanatory notes to the Combined Nomenclature (CNENs), following consideration by the Tariff and Statistical Nomenclature Section of the Customs Code Committee.
This new edition of the CNENs, published in the Official Journal of the European Unioni C119 on March 29. 2019, includes and, where appropriate, replaces those published in the Official Journal of the European Union, C series,up to 4 January 2019
CNENs published in the Official Journal, C series, subsequent to that date remain in force and will be incorporated in the CNENs when revised.
Full documentation can be downloaded here