Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community, and other Community policies concerning the importation or exportation of goods.

In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

It is necessary to amend the Combined Nomenclature, in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, changes in the Harmonised System nomenclature pursuant to the Recommendation of 26 June 2009 of the Customs Cooperation Council and the consequences thereof, and the need to align or clarify texts.

In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2012, by a complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,