Joined Cases C-410/08 to C-412/08

Swiss Caps AG

v

Hauptzollamt Singen

(References for a preliminary ruling from the Finanzgericht Baden-Württemberg)

(Common Customs Tariff – Combined Nomenclature – Tariff classification – Tariff headings 1515, 1517, 2106 and 3004 – Gelatin capsules – Fish oil, wheat-germ oil and black cumin oil – Concept of ‘packaging’)

Summary of the Judgment

Common Customs Tariff – Tariff headings – Food supplements composed of vegetable or animal oil and vitamins, contained in gelatine capsules

(Council Regulation No 2658/87, Annex I; Commission Regulations No 3513/1992, No 2388/2000 and No 438/2007)

The Combined Nomenclature, set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2388/2000, must be interpreted as meaning that:

– edible preparations presented in the form of capsules containing 600 mg of cold-pressed concentrated fish oil and 22.8 mg of concentrated vitamin E in a casing consisting of 212.8 mg of gelatin, 77.7 mg of glycerol and 159.6 mg of purified water and intended for use as a food supplement;

– edible preparations presented in the form of capsules containing 580 mg of wheat-germ oil in a casing consisting of 250 mg of granulated starch and intended for use as a food supplement; and

– edible preparations presented in the form of capsules containing 500 mg of cold-pressed black cumin oil, 38.7 mg of soya oil, 18.8 mg of vitamin E, 16 mg of butterfat, 10 mg of lecithin, 8.2 mg of wax, 8 mg of calcium pantothenate, 0.2 mg of folic acid and 0.11 mg of biotin in a casing consisting of 313.97 mg of gelatin mass (47.3% gelatin, 17.2% glycerine, 35.5% water), 4.30 mg of paste consisting of 50% titanium dioxide and 50% glycerine, and 1.73 mg of paste consisting of 25% quinoline yellow lacquer and 75% glycerine and intended for use as a food supplement

come under heading 2106 of the abovementioned Combined Nomenclature.

(see para. 32, operative part)