Classification Updates - September 2015

18 September 2015

Classification Updates - September 2015

Food Preparation v Medicament.

The ECJ (C-344/14 Kyowa Hakko Europe) was asked to rule on the customs classification of Amino acid mixes used for the preparation of foodstuffs for infants and young children allergic to cow’s milk proteins and whether these were classified to 21.06 (food stuffs) or 30.03 (medicaments)- the latter being free of duty.

The operative part of the ruling held: The Combined Nomenclature must be interpreted as meaning that amino acid mixes, such as those at issue in the main proceedings, which are used in the preparation of foodstuffs for infants and young children who are allergic to cow’s milk proteins, must be classified under heading 2106 of that nomenclature as ‘food preparations’ since, because of their objective characteristics and properties, those goods do not have clearly defined therapeutic or prophylactic characteristics, with an effect concentrated on precise functions of the human organism and, accordingly, are not capable of being applied in the prevention or treatment of diseases or ailments and also are not naturally intended for medical use, which it is for the national court to ascertain.

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