The Commission and the Member States cooperate to ensure the proper and uniform application of the CCT's nomenclature. This customs instrument is very important, not only for the collection of customs duties, but also for a number of EU activities, such as the preparation of foreign trade statistics and the proper application of various measures regarding commercial, agricultural, fiscal or monetary policies [Regulation 2658/87, last amended by Regulation 1101/2014]. This activity takes the form of the adoption of Commission regulations, the finalisation of explanatory notes or classification slips in the customs nomenclature. The European Union uses the same nomenclature as its main trading partners, thus facilitating trade negotiations. It is called the Combined Nomenclature (CN) because it meets the EU's tariff and statistical requirements simultaneously [Regulation 952/2013 and implementing Regulation 2454/93, last amended by Regulation 2015/428].
In parallel with the introduction of the CN, the Integrated Community Tariff database (Taric) was established, in order to indicate, in relation to each CN code, the EU clauses applicable to the goods of this code. It incorporates import provisions not included by the CN, such as tariff quotas and preferences, the temporary suspension of autonomous CCT duties, anti-dumping duties and countervailing duties [Regulation 2658/87, last amended by Regulation 1101/2014, see also section 23.2.2]. Thus, Taric spans all the European measures applicable to trade and provides national administrations with information on all EU measures relating to internal and external trade.