{
  "url": "https://openlegislation.uk/eu-regulation-2018-837/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-837/annex.json",
  "legislation": "eur/2018/837",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/837 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-837",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification (CN code)\nReasons\n(1)\n(2)\n(3)\nA product composed of the following ingredients (% by weight):\n2106 90 98\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98.\nClassification in Chapter 30 as a medicament is excluded as specific diseases, ailments or their symptoms for which the product is to be used are not indicated. Therefore, the product does not fulfil the requirements of Additional note 1 to Chapter 30, first paragraph, point (a).\nClassification as a beverage under Chapter 22 is excluded as the product is not directly drinkable (see also the Explanatory Notes to the Combined Nomenclature to Chapter 22, General, second paragraph, second sentence).\nThe product contains a sweetener, different vitamins and a high quantity of glycerin. Therefore, it has a more complex composition than a simple sugar syrup covered by subheadings 2106 90 30 to 2106 90 59 (see also the Harmonised System Explanatory Notes to heading 2106, point (12)).\nIts intended particular use is also indicated by its packaging and labelling as food supplement for retail sale. It is clear from the objective characteristics and properties of the product, in particular its composition, as well as the form of its presentation, that the product is intended for a specific use to support the immune system rather than for a more general use, which is the case for sugar syrups.\nThe product is therefore to be classified under CN code 2106 90 98 as other food preparation.\n—\nwater\n41,6,\n—\nsugar\n18,1,\n—\nglycerin\n15,1,\n—\ncitric acid\n13,9,\n—\nmaltodextrine\n4,1,\n—\nascorbic acid\n3,0,\n—\nsteviol glycosides\n1,8,\n—\nnatural flavors\n1,1,\n—\nminor quantities of vitamins B6, B12 and folic acid (B9).\nThe product is a non-alcoholic, aromatised, and coloured liquid that is used as a food supplement after dilution. It is not directly drinkable.\nThe product is presented to be used for supporting the immune system and providing energy to the human body. The daily dose of the product is two millilitres, which has to be diluted before consumption. Such a daily dose includes 40 mg of vitamin C, 1 mg of vitamin B6, 200 μg of folic acid and 2 μg of vitamin B12.\nThe product is presented in a 60 ml plastic bottle with a dripping device for retail sale.",
  "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/2018/837/annex",
    "retrieved_at": "2026-11-01T14:44:06.100956+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."
}