ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
Dr David Savage
Member of the Editorial Board, Customs Compliance & Risk Management journal
Customs Compliance & Risk Management (CCRM) Journal, Issue 2, April / May 2020
May 24, 2020
Photo by Andrew Dinh on Unsplash
From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.
- Topic: classification
- Market: EU - European Union , Europe
- Copyright of the journal: CC Learning, UAB