Commission Implementing Regulation (EU) 2017/1343 of 18 July 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

• Published date: 19 July 2017
• Subject Matter: Common customs tariff
• Official Gazette Publication: Official Journal of the European Union, L 186, 19 July 2017

19.7.2017 EN Official Journal of the European Union L 186/1

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COMMISSION IMPLEMENTING REGULATION (EU) 2017/1343

of 18 July 2017

amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1)(e) thereof,

Whereas:

(1) Regulation (EEC) No 2658/87 established a nomenclature of goods (hereinafter referred to as the ‘Combined Nomenclature’ or the ‘CN’), which is set out in Annex I to that Regulation.

(2) In the interest of legal certainty, it is necessary to clarify the classification of capsules, tablets, pastilles and pills produced from flour, groats, meal, starch or malt extract of heading 1901 or from goods of headings 0401 to 0404 intended for use as food supplements.

(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 (2), 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’).

(4) In that judgment, the Court of Justice explained that, in the case of the goods concerned, the form of presentation (i.e. in a casing) 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, both factors (the casing together with the content of a food supplement) determine the use and character of the respective goods.

(5) The Explanatory Notes to the Harmonised System concerning heading 2106 state that this heading includes preparations, often referred to as ‘food supplements’, and containing added vitamins and sometimes minute quantities of iron compounds which are put up in packagings with indications that they maintain general health or well-being.

(6) Food supplements made of flour, groats, meal, starch or malt extract of

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