This column indicates the CN code. The CN, established by Regulation (EEC) No 2658/87, is based on the International Convention on Harmonized Commodity Description and Coding System (HS) drawn up by the Customs Cooperation Council, now the World Customs Organisation (WCO), adopted by the International Convention, concluded in Brussels on 14 June 1983 and approved on behalf of the European Economic Community by Council Decision 87/369/EEC14 (‘the HS Convention’). The CN reproduces the headings and subheadings of the HS to six digits, with only the seventh and eighth figures creating further subheadings which are specific to it.

Where a four digit code is used: Unless otherwise specified, all products prefixed with or covered by these four digits shall be submitted to official controls at border control posts. In most of these cases, the relevant CN codes included in the Traces system set up by Commission Decision 2004/292/EC15, are broken down to the six or eight digit code.

Where only certain specified products under any four, six or eight digit code are required to be submitted to official controls and no specific subdivision under this code exists in the CN, the code is marked ‘Ex’. In that case, the animals and products covered by this Regulation are determined by the scope of the CN code and by that of the corresponding description in column (2) and the qualification and explanation in column (3).

The description of the goods is as laid down in the description column of the CN.

Without prejudice to the rules for the interpretation of the CN, the wording for the description of animals and products in column (2) is considered to be of indicative value only, since the goods covered by this Regulation are determined by CN codes.

This column gives details of the animals or goods covered. Further information on the animals or goods covered in the different Chapters of the CN can be found in the Explanatory Notes to the Combined Nomenclature of the European Union16.

Products derived from animal by-products covered by Regulation (EC) No 1069/200917 of the European Parliament and of the Council and Regulation (EU) No 142/2011 are not specifically identified in Union law. Official controls shall be carried out on products that are partly processed but remain raw products to be further processed in an approved or registered establishment at destination. Official inspectors at border control posts shall assess and specify, when necessary, if a derived product is sufficiently processed to not require further official controls provided for in Union law.