Check the tariff classification of food preparations made from products presented in measured doses.
A new additional note to Ch.15 has been issued and was published on 26 March 2018 in L83/11 Regulation 2018/507.
5. Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter.
The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines:
- the dosage
- the way that it’s absorbed
- the place where it’s supposed to become active
Such food preparations are to be classified under heading 2106 in so far as they are not specified or included elsewhere.
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This is not considered a change in UK practice.
This Tariff Notice is published for information purposes only.