Keywords
Summary

Keywords

Common Customs Tariff - Tariff headings - Product lacking in any specific therapeutic or prophylactic effect - Classification as `medicinal product' under heading 30 04 of the Combined Nomenclature - Excluded - Product sold exclusively in pharmacies and having the characteristics of a `medicinal product' within the meaning of Directive 65/65 - No determinant value in regard to tariff classification

(Council Regulation No 1010/86; Council Directive 65/65)

Summary

A product presented in the form of tablets consisting of 6 250 IU of vitamin A, smaller quantities of 11 other vitamins, 550 mg of sugar and 92.5 mg of cocoa, together with excipients, flavourings and coating, and recommended for the prevention or correction of vitamin deficiencies linked to an inadequate or unbalanced diet cannot be classified under heading 30 04 of the Combined Nomenclature and consequently does not come within the scope of Regulation No 1010/86 laying down general rules for the production refund on certain sugar products used in the chemical industry, if it has not been established either that the product has clearly defined therapeutic or prophylactic characteristics with an effect concentrated on precise functions of the human organism or that it is capable of being applied in the prevention or treatment of diseases or ailments.

Nor, for identical reasons, can a product which contains a combination of amino acids, mineral salts and trace elements, along with iron ribonucleate, globin amino extract, sodium vanadate, copper glycocollate, iodine and excipients, and is indicated in cases of debility or reduced physical and mental efficiency, convalescence, overwork, poor appetite, weight loss and ageing, be classified under heading 30 04, and consequently does not come within the scope of Regulation No 1010/86.

Neither the fact that such products have been given marketing authorizations as `medicinal products' issued by the competent State authorities in accordance with the requirements of Directive 65/65 on proprietary medicinal products nor the fact that they are `medicinal products according to presentation' within the meaning of Directive 65/65 or are distributed exclusively in pharmacies has any determinant value in regard to their tariff classification.