22 December 2021
The General Department of Customs issued the Official Letter No. 5486/TCHQ-TXNK dated 22 November 2021 to guide the classification of fish oil products, health foods/omega-3 vitamin supplements; health foods/EPA-DHA supplement, etc. Contents of the guidance are as follows:
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The classification of goods is based on factors of composition, content, level of processing, and production process.
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In case of the fish oil goods being whether or not refined but not chemically changed, these goods which usually have a characteristic of fishy smell, have an unpleasant taste, and have a color that changes from yellow to reddish-brown, they belong to Group 15.04.
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In case of hydrogenated goods being conjugated, re-esterified, re-esterified, or eledinized fish oil, whether or not refined, but not further processed, these goods belong to Group 15.16.
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In case fish oil goods are whether or not hydrogenated but having been processed by emulsification, kneading, texture modification, etc. or the good is determined to be mixtures/edible products from fish oil and other animals or plants oil, they belong to Group 15.17.
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In the case of goods are mixtures of ethyl esters that are produced from fish oil by completely replacing the glycerin base with an ethyl base, the goods belong to Group 21.06.
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The above items may contain added gelatin which acts as the capsule shell and may have vitamin E added as an antioxidant, provided these additions do not alter the nature of the fish oil and fish oil mixture.
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