15 June, 2023

EU Customs classification: Regulation for vitamin gum

By the Regulation of 5 June, the European Commission decided on the tariff classification of a vitamin gum with orange flavour, which has a complex composition of a large quantity of vitamins, elements of sugar and other elements such as beta-carotene, lutein, lycopene, pectin, sodium citrate, citric acid and vegetable oil.

The product is sold at retail and is intended to maintain the body in good health or general well-being. The vitamin and mineral content, as well as the recommended daily dose, are indicated on the label.

The product is thus classified asFood preparationsof the heading2106 90 98with the following specific reasons, in relation to the six general rules for the interpretation of the Combined Nomenclature and the Explanatory Notes to the Harmonised System (WCO):

Exclusion of sweets: the product loses its sugar character due to its high vitamin content (HS notes of Chapter 17 of the sweets)

Exclusion of medicinal productsNote HS 1 to Chapter 30 clearly excludes fortified foods.

Additional HS Note No 5 to Chapter 21Resumes food preparations as a dose.

HS notes to heading 2106 include products similar to gums, sweets which cannot be taken back in sugar shops.

The European Commission also relies on product labelling which focuses on the vitamin content and recommended daily intake to demonstrate that it is intended to keep the organism healthy, a point clearly reflected in HS Note 16 to heading 2106.
 
It is recalled that TCRs issued for identical goods may no longer be advanced for customs clearance within three months of the entry into force of the Regulations.

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