Case C‑267/13

Nutricia NV

v

Staatssecretaris van Financiën

(Request for a preliminary ruling from the Hoge Raad der Nederlanden)

(Combined Nomenclature — Tariff headings — Medicaments within the meaning of heading 3004 — Meaning — Nutritional preparations intended to be administered enterally under medical supervision to persons undergoing medical treatment — Beverages within the meaning of heading 2202 — Meaning — Nutritional liquids intended to be administered enterally and not to be drunk)

Summary — Judgment of the Court (Sixth Chamber), 30 April 2014

1.        Customs union — Common Customs Tariff — Classification of goods — Criteria — Characteristics and objective properties of the product

2.        Customs union — Common Customs Tariff — Classification of goods — Criteria — Objective characteristics — Scope — Destination of the product — Included

3.        Customs union — Common Customs Tariff — Tariff headings — Food preparations intended exclusively to be administered enterally under medical supervision to persons who are receiving medical care — Classification under heading 3004 of the Combined Nomenclature — Conditions

(Council Regulation No 2658/87, as modified by Regulation No 1549/2006, Annex I, position 3004)

1.        See the text of the decision.

(see para. 19)

2.        See the text of the decision.

(see para. 21)

3.        The term ‘medicaments’ within the meaning of tariff heading 3004 of the Combined Nomenclature 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 1549/2006, includes food preparations intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are receiving medical care, provided that that product is administered, as part of the control of the disease or ailment affecting them, in order to prevent or control their malnutrition.

A product which, on account of its objective characteristics and properties, in particular the fact that it is put up for retail sale, that it is used within a medical environment and that it is intended to be administered to patients through a stomach tube under medical supervision with the aim of preventing or treating malnutrition connected with diseases or ailments, is clearly intended for medical use, and is therefore prepared for therapeutic or prophylactic uses within the meaning of tariff heading 3004.

(see paras 21, 30, 31, operative part)