Quick answer: CN code and import compliance
Conditional answer: mixed tablets, capsules, powders or measured-dose liquids intended to supplement the normal diet commonly fall in CN 2106 90 92 or 2106 90 98, depending chiefly on milkfat, sucrose, isoglucose, glucose and starch content. The conventional third-country duty is commonly 12.8% for 2106 90 92 and 9% plus any agricultural component (EA) for 2106 90 98, but TARIC, composition and origin must be checked on the import date. Protein concentrates, ready-to-drink beverages, single extracts, chemicals and medicinal products can fall elsewhere. Market access requires compliance with Directive 2002/46/EC, general food law, ingredient/novel-food rules, labeling and claims legislation, plus the notification rules of the Member State where the product is first marketed.
| Form | Candidate CN | Key issue |
|---|---|---|
| Low sugar/dairy supplement | 2106 90 92 | Composition thresholds |
| Other mixed supplement | 2106 90 98 | Sugar/dairy and agricultural component |
| Protein concentrate | 2106 10 | Protein character |
| Ready-to-drink product | 2202 | Consumed as imported |
| Medicinal presentation | Chapter 30 candidate | Therapeutic purpose and national medicine law |
How to select the CN and TARIC code
Use GIR 1 and 6 with the CN legal notes, then resolve the ten-digit TARIC measure. Obtain the quantitative formula, Brix/sugar profile, milkfat, glucose, starch, protein, alcohol, dosage form, serving instructions, claims and retail packaging. Heading 2106 is residual and cannot override a more specific heading. Botanical extracts may remain in 1302; isolated vitamins may be Chapter 29; beverages may be 2202. Sets and multi-component packs require GIR 3. A classification from another country does not determine the EU CN suffix. Binding Tariff Information is prudent for recurring or high-value products.
Customs duty, origin and import VAT
The standard rates above are composition-dependent and may include an EA agricultural component, additional sugar/flour duties or TARIC measures. Preferential duty under an EU agreement requires qualifying origin and valid proof. Customs value, origin and direct transport must be documented. Import VAT is assessed under the Member State of import and national rate/category: the standard rates are generally Germany 19%, France 20%, Spain 21%, Italy 22%, Poland 23% and Netherlands 21%, although a national reduced food rate may apply only if the local legal conditions are met. Customs duty and VAT are different liabilities.
EU food-supplement legal framework
Directive 2002/46/EC defines food supplements as concentrated sources of nutrients or other substances with a nutritional or physiological effect marketed in dose form. Only permitted vitamins and minerals and their authorised sources may be used under the harmonised rules; botanicals and other substances remain partly national. Regulation 178/2002 places primary safety responsibility on the food business operator, while Regulations 852/2004 and 1169/2011 govern hygiene, registration, traceability and food information. A food supplement is not an authorised medicine and may not be presented as preventing, treating or curing disease.
Novel foods and ingredient legality
Each botanical, microorganism, extract and chemically defined substance must be screened against the Novel Food Regulation 2015/2283 and Union list. The Commission catalogue is useful but non-binding; the operator must prove significant EU consumption before 15 May 1997 or comply with an authorisation's identity, specifications, conditions of use and labeling. Also check Regulation 1925/2006 restrictions, additives, contaminants, pesticide residues and national negative/positive lists. A lawful ingredient in one non-EU market is not automatically lawful in the Union.
Third-country import controls
Regulation 2017/625 provides risk-based official controls. Supplements containing animal-origin ingredients, botanicals from protected species, or products/origins listed for increased controls may require a border control post, TRACES NT, CHED or official certificate. Other non-animal foods can still be sampled or detained at entry or after release. The EU importer must be identifiable, registered as a food business where required, operate HACCP-based procedures, verify suppliers, maintain one-step-back/one-step-forward traceability and be able to withdraw or recall unsafe food.
Labeling and health claims
The label must use the term “food supplement” in the relevant market language and state the characterising nutrients/substances, recommended daily portion, warning not to exceed it, that the product is not a substitute for a varied diet, and that it should be kept out of reach of young children. Regulation 1169/2011 adds mandatory food information and allergen rules. Nutrition and health claims must comply with Regulation 1924/2006 and the EU Register; medicinal claims are prohibited. Evidence, wording and conditions of use must match, including online advertising and influencer content.
Member-State notification
Article 10 of Directive 2002/46/EC permits Member States to require notification. Germany requires notification to BVL under section 5 NemV; France uses the official supplement declaration service; Spain, Italy and Poland require product communication/notification; the Netherlands requires food-business registration but currently has no product-by-product supplement notification. Notification is not approval and does not cure an unlawful ingredient or claim. The responsible operator must complete each national step before or when first placing the product on that market.
Customs and compliance file
Keep the invoice, packing list, transport document, customs value/origin proof, formula and composition analysis, finished label, supplier and HACCP qualification, novel-food assessment, contaminant/microbiology tests, notification evidence and animal-origin/CITES documents where applicable. A useful customs description is “Food supplement in capsules, mixed vitamins and botanical ingredients, 60 capsules per retail bottle, CN candidate 2106 90 92, country of origin...”. Avoid “health product.” Reconcile the exact TARIC code and duty with the same formula used for food-law review.
Official EU sources
Official sources checked 12 September 2026: European Commission food supplements, Novel Food catalogue, Union list of novel foods, EU nutrition and health claims, Regulation 2017/625 and EU tariff classification/TARIC. Recheck TARIC and national law on the import date.
Limits of this guidance
This article is conditional general guidance, not BTI, novel-food authorisation or national notification. A final conclusion requires the quantitative formula, sugar/dairy/protein data, process, form, serving size, complete label and advertising, ingredient history, manufacturer, origin, Member State of import/marketing and date. The EU importer and food business operator remain responsible for classification, value, origin, safety, hygiene, labeling, claims, notification, traceability and recall.