CBSA Tariff Classification of Medicaments Including Natural Health ProductsThursday, May 29, 2014 > 14:34:23
CBSA D10-14-30 Memorandum – Tariff Classification of Medicaments Including Natural Health Products
This memorandum explains the Canada Border Services Agency’s (CBSA) policy for the tariff classification of medicaments, including natural health products, under headings 30.03 and 30.04 of the Customs Tariff.
- Marketing, packaging, use and other evidence that can attest to product's medicinal purposes are important determining factors in classifying the product. There must be some indication as to the use of the product in the preventing or treating of a disease, illness, or ailment.
- While food is not generally classified as medicaments, certain dietary supplements can be classified as such. For example, when a food such as garlic powder is prepared as tablets (measured doses) and sold for its curative properties (e.g. in the treatment of cardiovascular disease)
- While national health authorities may define medicaments and vitamins differently, vitamins have been proven effective in the treatment and prevention of certain diseases and can thus be classified as a medicament.
- Declaring that a product is a medicament does not make it so for tariff classification purposes; there must be some evidence to support the product's claim of therapeutic or prophylactic uses.
- Diabetic or fortified foods, food supplements for general health and well-being and tonic beverages (tonic wine with herbs), etc. are specifically excluded from the classification of medicament
Complete details available at http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html