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23.7.2013 Official
Journal
of
the
European
Union L
198/35
COMMISSION IMPLEMENTING REGULATION (EU) No 698/2013
of 19 July 2013
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,
composition, the same purpose, containing a measured
dose, but presented in tablets, pastilles or pills.
Having regard to the Treaty on the Functioning of the European
Union,
(6) Therefore,
in
order
to
ensure
a
consistent
interpretation
Having regard to Council Regulation (EEC) No 2658/87 of
of the Combined Nomenclature, the classification of food
23 July 1987 on the tariff and statistical nomenclature and
preparations presented in measures doses, such as
on the Common Customs Tariff
(
capsules, tablets, pastilles and pills and which are

1 ), and in particular
Article 9(1)(a) thereof,
intended for use as food supplements, should take into
account the criteria developed in Joined Cases C-410/08
Whereas:
to C-412/08 (‘Swiss Caps’).
(1) Regulation
(EEC)
No
2658/87
established
a
nomenclature (7) Consequently,
a
new
Additional
Note
should
be
inserted
of goods, hereinafter referred to as the Combined
in Chapter 21 of the Combined Nomenclature to ensure
Nomenclature, which is set out in Annex I to this Regu
a uniform interpretation throughout the territory of the
lation.
Union.
(2)
The judgment of the Court of Justice of 17 December
(8) The
measures
provided
for
in
this
Regulation
are
in
2009 in Joined Cases C-410/08 to C-412/08 (‘Swiss
accordance with the opinion of the Customs Code
Caps’) presented a new paradigm for the classification
Committee,
of ‘food supplements’.
(3) On
the
one
hand,
paragraph
29
of
this
judgment
states HAS ADOPTED THIS REGULATION:
that ‘the intended use of an article may constitute an objective
Article 1
criterion for the classification if it is inherent to the article’. On
the other hand, paragraph 32 states that the presentation
In Chapter 21 of the Combined Nomenclature set out in Annex
in capsules is ‘a decisive factor which reveals their function as
I to Regulation (EEC) No 2658/87, the following Additional
a food supplement, since it determines the dosage of the edible
Note 5 is inserted:
preparations, the way in which they are absorbed and the place
where they are supposed to become active’.
‘5. Other food preparations presented in measured doses, such as,
capsules, tablets, pastilles and pills, and which are intended for
(4) Consequently,
pursuant
to
the
Court's
ruling,
products
use as food supplements are to be classified under heading
that are used as food supplements to maintain general
2106, unless elsewhere specified or included.’
health or well-being and that are presented in capsules
are classified under heading 2106 as ‘food preparations not
Article 2
elsewhere specified or included’.
This Regulation shall enter into force on the twentieth day
(5)
However, tariff classification problems could occur in
following that of its publication in the Official Journal of the
case of the classification of products with the same
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 July 2013.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.

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