Opinion of the Advocate General — ECLI:EU:C:1997:179
Date: 1997-03-20
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries;Free movement of goods;Common customs tariff;Customs Union;Sugar
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Judgmen t 
Common Customs Tariff— Tariff headings — Product lacking in any specific therapeutic or pro­
phylactic effect — Classification as 'medianal product' under heading 30 04 of the Combined 
Nomenckture — Excluded — Product sold exclusively in pharmacies and having the character­
istics of a 'medianal product' within the meaning of Directive 65/65 — No determinant value in 
regard to tariff cUssification 
(Council ReguUtion No 1010/86; Council Directive 65/65) 
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SUMMARY — CASE C-201/96 
A product presented in the form of tablets 
consisting of 6 250 IU of vitamin A, smaller 
quantities of 11 other vitamins, 550 mg of 
sugar and 92.5 mg of cocoa, together with 
excipients, flavourings and coating, and rec­
ommended for the prevention or correction 
of vitamin deficiencies linked to an inad­
equate or unbalanced diet cannot be classi­
fied under heading 30 04 of the Combined 
Nomenclature and consequently does not 
come within the scope of Regulation 
N o 1010/86 laying down general rules for 
the production refund on certain sugar prod­
ucts used in the chemical industry, if it has 
not been established either that the product 
has clearly defined therapeutic or prophylac­
tic characteristics with an effect concentrated 
on precise functions of the human organism 
or that it is capable of being applied in the 
prevention or treatment of diseases or ail­
ments. 
Nor, for identical reasons, can a product 
which contains a combination of amino 
acids, mineral salts and trace elements, along 
with iron ribonucleate, globin amino extract, 
sodium vanadate, copper glycocollate, iodine 
and excipients, and is indicated in cases of 
debility or reduced physical and mental effi­
ciency, convalescence, overwork, poor appe­
tite, weight loss and ageing, be classified 
under heading 30 04, and consequently does 
not come within the scope of Regulation 
N o 1010/86. 
Neither the fact that such products have 
been given marketing authorizations as 
'medicinal products' issued by the competent 
State authorities in accordance with the 
requirements of Directive 65/65 on propri­
etary medicinal products nor the fact that 
they are 'medicinal products according to 
presentation' within the meaning of Direc­
tive 65/65 or are distributed exclusively in 
pharmacies has any determinant value in 
regard to their tariff classification. 
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