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C series
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(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 2106 and 2202 - Food supplement in liquid form)
(C/2025/3387)
Language of the case: Romanian
Applicant: Prisum Healthcare SRL
Defendant: Autoritatea Vamală Română
The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022,
must be interpreted as meaning that a food preparation in liquid form containing iron in the form of ferrous sulphate, a vitamin complex, mineral salts, vegetable extracts, natural fruit extracts, other nutritive substances, honey, sugar and glucose syrup, which is consumed as such in doses of two teaspoons per day, marketed in 200 ml plastic bottles, intended for specific use in the formation of haemoglobin and red blood cells and has the function of a food supplement that contributes to the balance of health, the general well-being of the body and the normal functioning of the immune system, comes under heading 2202 of that nomenclature.
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(1) OJ C C/2024/4444.
ELI: http://data.europa.eu/eli/C/2025/3387/oj
ISSN 1977-091X (electronic edition)
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