Europa Common Customs Tariff – Tariff headings – Mixture of amino acids used for the preparation of infusion solutions – Product naturally intended for medical use – Classification under heading 30.03 (subheading 30.03 A II (b))
The Common Customs Tariff, as amended by Regulation No 3618/86, amending Regulation No 3331/85 amending Regulation No 950/68, must be interpreted to the effect that a sterile powder made up of amino acids mixed in precise proportions and used for the preparation of infusion solutions falls under heading 30.03 (subheading 30.03 A II (b)). On the basis of its objective characteristics and properties – being sterile, pyrogen-free, with a high level of purity and precise dosage of the various amino acids – the product is naturally intended for medical use and more particularly for the preparation of infusion solutions by the addition of water, and use of the product in question in human nutrition by way of mouth is a purely theoretical possibility. In view of that intended use and in the light of Note A(4) of the Customs Cooperation Council’s Explanatory Notes to Heading 30.03, it therefore falls within the category of medicaments.
Citations:
C-459/93, [1995] EUECJ C-459/93
Links:
European
Updated: 03 June 2022; Ref: scu.161236
