From 12/1 onwards, the food supplement tariff notes will be changed

Recently, the General Administration of Customs issued an announcement on the revised content of the "Import and Export Tariff Commodities and Item Notes" (Issue 6 and 7), which involved the amendment to the relevant notes on food supplements of "21.06 Food not listed in other items", etc. , The revised content will be implemented from December 1, 2020.

"Import and Export Tariff Commodities and Item Notes" (hereinafter referred to as "Tax Notes") is one of the important basis for commodity classification. Recently, the Harmonized System Committee of the World Customs Organization revised part of the "Harmonized System Notes". To this end, China Customs has simultaneously revised the relevant contents of the "Tax Regulation Notes".

The relevant notes for food supplements in the 2017 edition of the "Tariff Notes" for "21.06 Food not listed in other items" are:

"(16) Products commonly known as food supplements are made from plant extracts, fruit extracts, honey, fructose, etc., and are made with vitamins and sometimes a trace of iron compounds. The packaging generally indicates that it is healthy Body effects. However, similar products used to prevent or treat diseases are not included (heading 30.03 or 30.04)."

The relevant amendments to food supplements in this announcement are excerpted as follows:

Note: The page numbers identified below are those in the "Import and Export Tariff Commodities and Item Notes" (2017 Edition) published by China Customs Press.

Page 144, heading 21.06, note clause, line 10 from the bottom of this page

Modify the original text to

"(16) Products commonly referred to as food supplements or dietary supplements, containing or mainly containing one or more vitamins, minerals, amino acids, concentrates, extracts, isolates or similar food ingredients, and their Synthetic substances used in daily dietary supplements, whether or not they contain sweeteners, colorants, flavors, aromatic substances, carriers, fillers, stabilizers or other additives to improve properties. The packaging of such products usually indicates that the product is used To strengthen the body, improve physical function, prevent possible nutritional deficiencies or improve malnutrition.

This product does not contain enough active ingredients to treat or prevent diseases (except diseases caused by nutritional deficiencies). This item does not include products (items 30.03 or 30.04) that can treat or prevent diseases (except diseases caused by nutritional deficiencies) that contain sufficient amounts of active ingredients. "

Page 144, heading 21.06, exclusive clause, first line from the bottom of this page

Insert a new exclusivity clause after this line:

"(3) Cocoa-containing products as food supplements for human consumption (heading 18.06)."

Page 432, heading 30.03, Note clause, 19th line from the bottom of this page

Modify the original text to

"In addition, this item does not include products that contain vitamins or minerals, usually called food supplements, which are used to strengthen the body, improve physical function, prevent possible nutritional deficiencies or improve malnutrition. Such products can It is in liquid, powder or similar shape, and is generally classified in heading 21.06 or Chapter 22.

On the other hand, if the food or beverage part of the product is only a support agent, carrier, sweetener or processing aid for medicinal substances (for example, for ease of consumption), it should still be included in this heading. "

Page 434, heading 30.04, note clause, line 15 of this page

Modify the original text to:

"In addition, this item does not include products that contain vitamins or minerals, usually called food supplements, which are used for health care, improve body function, prevent possible nutritional deficiencies or improve malnutrition. Such products can be liquid , Powder, flake, capsule or similar shapes are generally classified in heading 21.06 or Chapter 22.

On the other hand, if the food or beverage part of the product is only a support agent, carrier, sweetener or processing aid for medicinal substances (for example, for ease of consumption), it should still be included in this heading. "