Article 1
Open βThe goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Source
Commission Implementing Regulation (EU) 2018/837 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2018/837 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
Article 2
Open βBinding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of 3 months from the date of entry into force of this Regulation.
Article 3
Open βThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
Open βANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A product composed of the following ingredients (% by weight): 2106Β 90Β 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106 , 2106Β 90 and 2106Β 90Β 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 Combined Nomenclature 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 2106Β 90Β 30 to 2106Β 90Β 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 2106Β 90Β 98 as other food preparation. β water 41,6, β sugar 18,1, β glycerin 15,1, β citric acid 13,9, β maltodextrine 4,1, β ascorbic acid 3,0, β steviol glycosides 1,8, β natural flavors 1,1, β minor quantities of vitamins B 6 , B 12 and folic acid (B 9 ). 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 two millilitres, which has to be diluted before consumption. Such a daily dose includes 40 mg of vitamin C, 1 mg of vitamin B 6 , 200 ΞΌg of folic acid and 2 ΞΌg of vitamin B 12 . The product is presented in a 60 ml plastic bottle with a dripping device for retail sale.
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Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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