Article 1
Open ↗The 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.
Commission Implementing Regulation (EU) 2023/1131 of 5 June 2023 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
The 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.
Binding 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 three months from the date of entry into force of this Regulation.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Vitamin gummies in the form of orange bears, with an average weight of ca. 3 g each, one gummy consisting of (% by weight): — malt syrup (54,3) — sucrose (35,0) — glucose (5,6) Additionally, one gummy has a content of between 10 to 100 % of the recommended daily allowance of the following vitamins and minerals: — vitamin A (as retinol acetate) 375 μg — vitamin B3 5 mg — vitamin B6 1 mg — vitamin B7 5 μg — vitamin C 20 mg — vitamin D 5 μg — vitamin E 10 mg — Selenium 10 μg Furthermore, the following substances are present: Beta-carotene, lutein, lycopene, pectin, sodium citrate, citric acid, vegetable oil and natural orange flavour. The product is put up for retail sale to maintain general health or well-being. The concentration of vitamins, minerals, and the recommended daily dose (one gummy bear per day) are indicated on the label. 2106 90 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional note 5 to Chapter 21, Additional note 1 to Chapter 30, and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . Due to its high vitamin content, the product has lost the characteristics of a sugar confectionery of heading 1704 (see also the Harmonized System Explanatory Notes to Chapter 17, General (exclusion), point (b)). Product composition and the labelling, which inter alia includes information about the amount of vitamins per dose unit, indicate that the product is a food preparation for the maintenance of general health or well-being (see also the Harmonized System Explanatory Notes to heading 2106 , point (16)). The product does not meet the requirements of Additional note 1 to Chapter 30, and therefore cannot be classified under heading 3004 . Consequently, the product is to be classified under CN code 2106 90 98 as a food preparation not elsewhere specified or included.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.