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Procter & Gamble: duty classification of ispaghula husks – FTT

Ispaghula husks, which are separated from the seeds of the greater plantain (plantago) by a winnowing process, are largely composed of arabinoxylans which can help prevent and treat constipation. Procter & Gamble International Operations SA considered that Metamucil Suikervrij Orange (“MSO”, which was made of ispaghula husks, bulking agents, sweeteners and flavourings) should be classified as a medicament rather than a food preparation. The First-tier Tribunal (respectfully departing from the conclusions of the Customs Code Committee in 2018) agreed.

Source Deloitte

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