Commission Regulation on Tablets and Chewing Gum assisting smokers to give up smoking

30 March 2010

The European Commission recently published Regulation Number 211/2010 clarifying the definition of chewing gum and tablets that are consumed to assist smokers in giving up.

The Regulation notes that these types of products have been classified by different authorities of the Member States under CN headings


2106 (‘Food preparations not elsewhere specified or included’),

3004 (‘Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in the forms or packing for retail sale’) or;

3824 (‘Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included’).

The regulation also noted that Regulation 3565/88 classified chewing gum consisting of nicotine bound to an ion-exchange resin to simulate the taste of tobacco smoke to CN code 2106.90 whereas the ECJ ruled in case C206-03 SmithKline Beecham that nicotine patches should be classified under CN 3004.

However, the European Commission decided that it was necessary to clarify certain areas and so this regulation adds an additional note 2 to Chapter 30 of the CN which reads:

“…2. This Chapter does not cover products such as tablets, chewing gum or other preparations intended to assist smokers to stop smoking which fall within heading 2106 or 3824 with the exclusion of nicotine patches…”

Basically, products that assist smokers such as tablets and chewing gum, do not allow a gradual and continuous release of nicotine as nicotine patches do and therefore they cannot be classified in the same chapter as the patches (Chapter 30).

Next Steps

If you have been classifying your products under Chapter 30 and are unsure about what is the correct code to use for your product then contact International Trade Solutions on (01905) 619229 or email us:

We have an enviable record of successful classification projects and Binding Tariff Information applications based on the back of our experience, industry-specific knowledge and technical database containing all the latest legal and technical rulings at UK and EU level.

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