Defined Daily Dose of active substances (Tariff notice 4)
Check the tariff classification for a defined daily dose of active substances.
New explanatory notes
A new CNEN was published on 8 June 2023.
Explanatory Notes to the Combined Nomenclature of the European Union
C Series (2023/C 200/02)
This is not considered a change in Northern Ireland practice.
Reason
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87, the Explanatory Notes to the Combined Nomenclature of the European Union are hereby amended as follows:
On page 169, in the Explanatory note to CN heading ‘3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale’, delete the sixth and seventh paragraph and the table and its caption thereafter and substitute with the following text:
‘The heading includes, inter alia, preparations containing a sufficient quantity of active substances per daily dose (e.g. hormones or co-factors) to provide therapeutic or prophylactic effects against a specific disease or ailment. The daily dose is recommended on the label, packaging or on the accompanying user directions of such products.
The index of Anatomical Therapeutic Chemicals (WHO ATC-DDD index) (https://www.whocc.no/atc_ddd_index/), developed by the World Health Organisation (WHO), indicates the Defined Daily Dose (DDD) providing therapeutic or prophylactic effect when applied in quantities equal to or exceeding the amounts listed in that index.
Read the new explanatory note for important information about Defined Daily Dose.
Contact details
Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.