- The Hoge Raad (Supreme Court) ruled that Bravecto Spot-On Cat and Bravecto Spot-On Dog cannot be classified as medicinal products under heading 3004 of the Combined Nomenclature (CN), despite their intended use for flea control and prevention.
- The dispute arose from customs declarations submitted by X BV, which claimed the products were medicinal and subject to a 0% rate, while the inspector classified them as insecticides, applicable to a 6% rate, leading to a demand for customs duties payment.
- The Supreme Court concluded that the products’ insecticidal and acaricidal effects do not meet the criteria for classification as medicinal products, as they lack specific therapeutic properties, and upheld the lower court’s factual findings that the products do not have curative or preventive effects targeting specific animal functions.
Source Taxlive
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