Language of document :

Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 26 February 2019 – Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue and Customs

(Case C-182/19)

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Pfizer Consumer Healthcare Ltd

Defendant: Commissioners for Her Majesty's Revenue and Customs

Question referred

Is Commission Implementing Regulation (EU) 2016/11401 of 8 July 2016, concerning the classification of certain goods in the Combined Nomenclature invalid in so far as it classifies under CN code 3824,specifically 3824 90 96, products which:

are composed of a bandage-like material, containing “heat cells” including chemicals;

operate in similar fashion to a poultice, though providing additional benefits;

through an exothermic chemical reaction relieve pain, decrease stiffness and promote tissue healing (as verified in multiple clinical trials);

are put in forms or packings for retail sale, and

are explicitly presented and marketed as being for medical purposes and as producing the effects identified in (iii) above,

on the basis of the chemicals being the material or component which gives them their essential character and not under heading 3005 (on the basis of the wording of the relevant headings, section or chapter notes, and explanatory notes under General Rule of Interpretation 1, the operation of General Rule of Interpretation 3(a) requiring classification in accordance with the most specific description, or otherwise)?


1 OJ 2016, L 189, p. 1.