Guidance

Food supplement after dilution (Tariff notice 22)

Check the new tariff classification of a product used as a food supplement after dilution.

A new regulation 2018/837 dated 7 June 2018 has been published in L141/1.

This is not considered a change to UK practice.

New regulation

Description of goods

A product composed of the following ingredients (% by weight):

  • water 41.6
  • sugar 18.1
  • glycerin 15,1
  • citric acid 13.9
  • maltodextrine 4.1
  • ascorbic acid 3.0
  • steviol glycosides 1.8
  • natural flavors 1.1
  • minor quantities of vitamins B6, B12 and folic acid (B9)

The product is a non-alcoholic, aromatised and coloured liquid that is used as a food supplement after dilution.

It is not directly drinkable.

The product is presented to be used for supporting the immune system and providing energy to the human body.

The daily dose of the product is 2 millilitre, which has to be diluted before consumption. Such a daily dose includes 40 milligram (mg) of vitamin C, 1mg of vitamin B6, 200μg of folic acid and 2μg of vitamin B12. The product is presented in a 60 millilitre plastic bottle, with a dripping device, for retail sale.

Classification (Combined Nomenclature (CN) code)

Code 2106 90 98.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the CN and by the wording of CN codes 2106, 2106 90 and 2106 90 98.

Classification in Chapter 30 as a medicament is excluded as specific diseases, ailments or their symptoms for which the product is to be used are not indicated. Therefore, the product does not fulfil the requirements of Additional note 1 to Chapter 30, first paragraph, point (a).

Classification as a beverage under Chapter 22 is excluded as the product is not directly drinkable (see also the Explanatory Notes to the CN to Chapter 22, General, second paragraph, second sentence).

The product contains a sweetener, different vitamins and a high quantity of glycerin. Therefore, it has a more complex composition than a simple sugar syrup covered by subheadings 2106 90 30 to 2106 90 59 (see also the Harmonised System Explanatory Notes to heading 2106, point (12)).

Its intended particular use is also indicated by its packaging and labelling as food supplement for retail sale. It is clear from the objective characteristics and properties of the product, in particular its composition, as well as the form of its presentation, that the product is intended for a specific use to support the immune system rather than for a more general use, which is the case for sugar syrups.

The product is therefore to be classified under CN code 2106 90 98 as other food preparation.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 8 June 2018