What Commission Implementing Regulation (EU) 2018/507 of 26 March 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff requires
Commission Implementing Regulation (EU) 2018/507, adopted on 26 March 2018 and published in the Official Journal of the European Union on 27 March 2018, amends Annex I to Council Regulation (EEC) No 2658/87 by inserting a new Additional note 5 into Chapter 15 of Part Two of the Combined Nomenclature. The regulation is binding in its entirety and directly applicable in all Member States. The core obligation established by this regulation is that food preparations made from products of Chapter 15 - such as animal or vegetable oils - when presented in measured doses in the form of capsules, tablets, pastilles, or pills and intended for use as food supplements, are excluded from Chapter 15 and must instead be classified under heading 2106 ('Food preparations not elsewhere specified or included'). This classification rule reflects the jurisprudence of the Court of Justice of the European Union in Joined Cases C-410/08 to C-412/08 (Swiss Caps AG, judgment of 17 December 2009), which held that the form of presentation is a decisive factor revealing the function of the goods as a food supplement, determining dosage, absorption, and the place where the preparation is supposed to become active. The regulation applies to all economic operators, customs authorities, and Member States classifying such goods under the Combined Nomenclature, ensuring uniform interpretation throughout the Union.
Pillar: Legal & IP Sovereignty · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32018R0507
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Primary Citations — 9 traced to source
- Recital (3): 'In accordance with the judgment of the Court of Justice of the European Union in Joined Cases C-410/08 to C-412/08, edible food preparations intended for use as food supplements, composed principally of vegetable or animal oil with an addition of vitamins and presented in measured dosages (capsules) are to be classified under heading 2106 ("Food preparations not elsewhere specified or included").'
- Recital (4): 'the form of presentation is a decisive factor which reveals their function as a food supplement, since it determines the dosage of the edible preparations, the way in which they are absorbed and the place where they are supposed to become active. Consequently, the casing is a factor which, together with their content, determines the use and character of the respective goods.'
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