The Combined Nomenclature 2022 (CN 2022) 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 2022) which it sub-divides where necessary for purposes of external trade, agricultural regulation and customs duties. CN 2022 is made-up of two concept schemes: CN 2022 and HS 2022, which indicates the classification items belonging to the reference classification (HS 2022). Legal basis: Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, OJ L 385, 29.10.2021, p. 1 -1091 Corrigendum to Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (Official Journal of the European Union L 385 of 29 October 2021), OJ L 414, 19.11.2021, p. 1 -1091 Explanatory notes to the Combined Nomenclature of the European Union, OJ C 119, 29.3.2019, p. 1 -422 Eurostat website: International trade in goods methodology: classifications