Commission Implementing Regulation (EU) No 715/2012 of 30 July 2012 amending Regulation (EU) No 42/2010 concerning the classification of certain goods in the Combined Nomenclature

7.8.2012 EN Official Journal of the European Union L 210/4
COMMISSION IMPLEMENTING REGULATION (EU) No 715/2012
of 30 July 2012
amending Regulation (EU) No 42/2010 concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1)(a) thereof,
Whereas:
(1) According to the second paragraph of column (3) of the table set out in the Annex to Commission Regulation (EU) No 42/2010 (2) the edible product in tablet form described in column (1) of that table does not meet the requirements of Note 2(b)(2) to Chapter 19 of the Combined Nomenclature (CN) because of its composition, presentation and use as a food supplement. Classification of the product under Chapter 19 is therefore excluded.
(2) In the light of the judgment of the Court of Justice of the European Union of 17 December 2009 in joined cases C-410/08 to C-412/08, Swiss Caps (3), and in particular paragraph 33, classification of edible goods intended to be used as food supplements under heading 2106 of the CN can be envisaged only if the food preparations in question are not specified or included elsewhere. Food preparations intended to be used as food supplements may therefore be classified under other headings of the CN where the description of those headings is more specific.
(3) As a consequence, the presentation and use of an edible product as a food supplement cannot be the reason for the exclusion from Chapter 19 of the CN. It is therefore necessary to state that the reason why the product does not meet the requirements of Note 2(b)(2) of Chapter 19 of the CN lies solely in its composition.
(4) The reasons set out in the second paragraph of column (3) of the Annex to Regulation (EU) No 42/2010 should therefore be amended accordingly. However, for reasons of clarity the whole Annex to Regulation (EU) No 42/2010 should be replaced.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,