{
  "url": "https://openlegislation.uk/eu-regulation-2007-438/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-438/annex.json",
  "legislation": "eur/2007/438",
  "legislation_title": "Commission Regulation (EC) No 438/2007 of 20 April 2007 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-438",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nPreparation in the form of gelatine capsules. Each capsule contains:\nCoenzyme Q10: 30 mg\nSoya oil: 178 mg\nSoya lecithin: 6,3 mg\nCoconut oil: 15,1 mg\nBeeswax: 15,1 mg\nPalm oil: 45,5 mg\nThe oils and wax present in the preparation are used as carrier and filler.\nThe product is put up for retail sale.\nAccording to its specifications, Coenzyme Q10 shows antioxidant properties and is used as an auxiliary in circulatory system disorders.\n2106 90 92\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 (a) to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 92\nThe product is excluded from heading 1517 because the oils and wax contained in the product have the function of carriers and fillers only. The tariff classification of the product is determined by the Coenzyme Q10; its concentration in the preparation is much higher than its natural concentration in vegetable oils\nThe product cannot be classified in Chapter 30 because the recommended dose of Coenzyme Q10 is insufficient for a therapeutic or prophylactic use\nThe product is to be classified as a food preparation of heading 2106",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/438/annex",
    "retrieved_at": "2026-11-01T14:52:58.877048+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}