ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness

David Savage
David Savage
Head of Customs Advisory, Deloitte Ireland, Ireland
Published 24 May 2020
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
Photo by Andrew Dinh on Unsplash
From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

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