Guidance

Food supplement (Tariff notice 21)

Changes to the Tariff on a food supplement that facilitates normal function of the liver, helps body detox processes and generally supports good emotional health.

A new regulation was published on 6 June 2019.

This is not considered a change in UK practice.

New regulation

A product in the form of a tablet, containing 400 milligrams of S-adenosyl-l-methionine disulfate p-toluenesulfonate, of which S-adenosyl-l-methionine (SAMe) is the active ingredient.

The product contains also minor quantities of microcrystalline cellulose, magnesium hydroxide, stearic acid, magnesium stearate, colloidal silica anhydrous, calcium oxide and coating components.

The product is presented to be used as a food supplement that facilitates normal function of the liver, helps body detox processes and generally supports good emotional health.

The recommended daily dosage is 1 tablet. The product is presented in bulk.

Classification (Combined Nomenclature (CN) code)

2106 90 92

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, additional note 5 to Chapter 21 and the wording of CN codes 2106 , 2106 90 and 2106 90 92.

The content of the active ingredient, ‘SAMe’, per tablet is not suitable for the prevention and treatment of diseases or ailments. Classification under heading 3004 is therefore excluded.

Consequently, the product is a food preparation not elsewhere specified or included (see also the Harmonized System Explanatory Notes to heading 2106, second paragraph, point (16)).

The product is therefore to be classified under CN code 2106 90 92 as a food preparation not elsewhere specified or included.

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.gov.uk

This Tariff notice is published for information purposes only.

Published 17 June 2019