8Article 1 of Regulation No 2658/87, as amended by Council Regulation (EC) No 254/2000 of 31 January 2000 (OJ 2000 L 28, p. 16) (‘Regulation No 2658/87’), provides:1. A goods nomenclature, hereinafter called the … “CN”, which meets 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 shall be established by the Commission.2.The [CN] shall comprise:(a) the [HS] nomenclature;(b) Community subdivisions to that nomenclature, referred to as “CN subheadings” in those cases where a corresponding rate of duty is specified;(c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.3. The [CN] is reproduced in Annex I. ……’
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