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The following is a brief overview of the Eurasian Economic Commission Board Resolution No. 21 "On Classification of Homeopathic Remedies According to the Eurasian Economic Union's Commodity Nomenclature of Foreign Economic Activity" of 7 March 2023 (the "Resolution").
The text of the Resolution was published on 10 March 2023 and became effective as of 9 April 2023.
General Provisions
According to the Eurasian Economic Commission Board Resolution, homeopathic remedies according to the General Rule for the Interpretation of the Commodity Nomenclature of the Foreign Economic Activity 1 are classified under the following commodity heading of the HS Code:
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2106 |
Homeopathic remedy in the form intended for ingestion (e.g., in the form of capsules) containing various natural substances as active ingredients, as well as excipients, intended for use alone or in combination with medicine against acute viral infections of the respiratory tract, including influenza, but having no independent therapeutic or preventive effect |
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3307 |
Homeopathic remedy in the form intended for nasal use (e.g., in the form of a spray), containing as active ingredients natural substances with the addition of inorganic substances, as well as excipients, intended for use alone or in combination with medicinе against acute viral infections of the respiratory tract, including influenza, but having no independent therapeutic or preventive effect |
Therefore, homeopathic remedies in the form intended for ingestion, are defined under HS Code 2106 as food preparations, not elsewhere specified or included, and homeopathic remedies in the form intended for nasal use are defined, under HS Сode 3307 as pre-shave and aftershave products, personal deodorants, bath and shower preparations, depilatories and other perfumery, toilet or cosmetic preparations, not elsewhere specified; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
Applicability
As a result of the adopted Resolution, homeopathic remedies classified under HS Code 2106 and 3307 will be subject to customs duties with a different rate and will not be subject to the VAT exemption on importation and turnover under the Tax Code.
In this regard, it is recommended that entities (distributors, pharmacies) engaged in the circulation of medicines conduct an analysis of the planned importation of medicines to identify homeopathic remedies that fall under the above HS codes and conduct an analysis to determine the risk of reclassification and additional charges on previous shipments. Our customs, legal and tax teams can assist you in this process.
Authors:
- Dinara Tanasheva
- Kuanysh Ospanov
- Nargiz Suleimenova