The Combined Nomenclature 2019 (CN 2019) is the goods classification used within the European Union for the purposes of foreign trade statistics. It is also used by Directorate General "Taxation and Customs Union" of the European Commission for customs duty purposes. The classification is based on the world standard Harmonized System (HS 2017) which it sub-divides where necessary for purposes of external trade, agricultural regulation and customs duties. Legal basis: Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, OJ L 273, 31.10.2018, p. 1 -960 Explanatory notes to the Combined Nomenclature of the European Union OJ C 76, 4.3.2015, p. 1 -388 Eurostat website: International trade in goods methodology: classifications