Classification of Food Supplements

CJEU Ruling: HS Classification of Liquid Food Supplements May Shift to 22.02 (C-252/24)
On 8 May 2025, the Court of Justice of the European Union (CJEU) issued decision C-252/24, providing important guidance on the HS classification of food supplements sold in liquid form. The ruling clarifies whether such products should be treated as “food preparations” or “non-alcoholic beverages,” a distinction with direct implications for BTI procedures and import duty assessments.
Case Background
•    The dispute concerned a liquid food supplement, marketed in drinkable form.
•    The company argued for classification under HS 21.06 (food preparations not elsewhere specified).
•    Customs authorities maintained that, since the product was ready-to-drink, it should fall under HS 22.02 (non-alcoholic beverages containing flavoring or sweeteners).
Court’s Reasoning
•    HS 21.06 covers food preparations not classified elsewhere.
•    HS 22.02 is the primary heading for flavored or sweetened non-alcoholic beverages.
•    The decisive factor: if the product is in liquid form and consumable without dilution, classification under 22.02 should prevail—even if marketed as a supplement.
•    Importantly, the Court emphasized that classification must be based on the objective characteristics and composition of the product, not its marketing presentation.
Implications
•    Liquid vitamin/mineral supplements that are ready-to-drink are more likely to be classified under HS 22.02 rather than 21.06.
•    This shift can affect customs duty rates, additional financial obligations, and import procedures.
•    Firms importing liquid supplements or applying for BTI should carefully assess product formulation and presentation in light of this ruling.