The Combined Nomenclature 2023 (CN 2023) 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. Legal basis http://data.europa.eu/eli/reg_impl/2022/1998/oj : Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, OJ L 282, 31.10.2022, p. 1–1093 Explanatory notes https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.2019.119.01.0001.01.ENG 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 (https://ec.europa.eu/eurostat/web/international-trade-in-goods/methodology/classifications)