Information for ruling 600013269
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2025
- Expiry date
- 01 Jun 2028
- Commodity code
- 3824996400 (opens in new tab)
- Description
- Excipient blend. The product is a blend of excipients used by pharmaceutical and dietary supplement companies in the formation and manufacture of oral dose tablet cores. There is also an identical product (Placebo DT1) which has the exact composition and is used internally within the company to make placebo tablets for coating trials on medicaments and supplement tablets. The composition of both products are :- Emcocel 90m nf/ep/jp, Lactose monohyd. nf/ep/jp/cp, Starch 1500 partially pregelatinized maize starch, Purified stearic acid (veg.) pwdr, Cabosil m-5p (col.silicon diox.) nf/ep/jp/cp. The materials are blended together in a main manufacturing facility under Good Manufacturing Practice (GMP) conditions in accordance with the prescribed work instructions. The finished product is bulk packaging in a free-flowing powder form. Packaging consists of a polyethylene resin bag placed inside a protective outer container, typically a cardboard box. This product is not considered a medicament of heading 3003 or 3004
- Keywords
-
- AS A POWDER
- EXCIPIENTS
- PLACEBO
- WITH PHARMACEUTICAL SUBSTANCES
- PHARMACEUTICAL PRODUCTS
- IN BULK
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules GIR’s: GIR 1 has been used to classify this product by the terms of heading 3824: Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. GIR 5b has been used to identify the type of packaging – Packaging consists of polyethylene resin bag placed inside a protective outer container, typically a cardboard box. GIR 6 has been used to classify this product by the terms of heading 382499: Other than elsewhere specified within this heading. 8-Digit code 38249964: Products and preparations for pharmaceutical or surgical uses not elsewhere specified or included. Also classified in accordance with: Heading 3824 Chapter note 1b. Harmonised System Explanatory Notes to heading 3824.