Dagangan: 9. Multivitamin mineral Trade Name : Multivitamin mineral Brand : Safwa Health

Kod Tarif (Perintah Duti Kastam 2007) : 3004.50.000

Keterangan

:

Barangan bentuk kapsul dalam botol plastik. Mengandungi 30 biji kapsul dalam setiap botol. Maklumat dari label mendakwa barangan mengandungi 22 nutrients termasuk 6 essential vitamin dan 16 mineral. Barangan dipek untuk jualan runcit dan dosage yang dicadangkan adalah 1 capsule sehari, selepas makan. Kegunaannya adalah sebagai dietary supplement. Laporan Analisis Kimia: (PJ) IKA 2219 / 09-0 bertarikh 8.10.2009 mengesahkan dagangan adalah kapsul lembut perang yang didalamnya terdapat paste berwarna perang gelap dan mengandungi:

Vitamin B1 4.8 mg/ capsul Vitamin B2 1.5 mg/ capsul Vitamin B3 28.2 mg/ capsul Vitamin B6 0.27 mg/ capsul Vitamin C 69 mg/ capsul Vitamin E 2.8 mg/ capsul

Mineral: Magnesium, Calsium, Ferum, Kalium, Fosforus, sulfur, dan Natrium Berdasarkan kepada Martindale Pharmacopiea, daily level berikut adalah dianggap mempunyai kesan prophylactic :-

Vitamin B1 2-5 mg

Vitamin B2 1-4 mg

Vitamin B3 Non therapeutic

Vitamin B6 25-100 mg

Vitamin C 25-75 mg

Vitamin E 5-30 iu (0.0015- 0.009 mg) Mesyuarat Panel Penetapan Penjenisan Bil.4/2010 memutuskan barangan ini sesuai diperjeniskan mengikut GIR 1 di bawah kod tarif 3004. 50 000 sebagai medicament containing vitamin berdasarkan alasan-alasan berikut :-

i) Perbandingan kandungan vitamin ( Daily level ), antara maklumat dari analisa kimia berbanding fakta dari Martindale Pharmacopiea bagi menentukan kesan prophylactic menunjukkan:

Vitamin

Kandungan berbanding Martindale Pharmacopiea (mg)

- Vitamin B1 melebihi paras kesan prophylactic

- Vitamin B2 melebihi paras kesan prophylactic

- Vitamin B6 tidak melebihi paras kesan prophylactic

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- Vitamin C melebihi paras kesan prophylactic

- Vitamin E melebihi paras kesan prophylactic

Perbandingan menunjukkan kandungan vitamin utama daily level dalam lingkungan yang melebihi paras kesan prophylactic.

ii) Mengikut HS EN IV-2106-3, Item (16), barangan tidak sesuai diperjeniskan di bawah

heading 21.06 kerana tidak mengandungi food ingredient. 21.06 -Food preparations not elsewhere specified or included.

.................

(16) Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

iii) Heading 2936 juga tidak sesuai seperti yang diperjelaskan dalam HS EN 2007 muka

surat IV-2936-9, Exclusions Item (4) mengecualikan medicament di bawah heading 3004 daripada kepala 29.36:

EXCLUSIONS The heading excludes : …………….

(4) Medicaments of heading 30.03 or 30.04. iv) Barangan mendapat liputan dalam HS EN 2007 muka surat IV-3004-1 dan IV-3004-

2: 30.04 -Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

This heading covers medicaments consisting of mixed or unmixed products, provided they are :

(a) Put up in measured doses or in forms such as tablets, …………..

(b) In packings for retail sale for therapeutic or prophylactic use. This refers to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise. However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading.

On the other hand, even if no indications are given, unmixed products are to be regarded as being put up for retail sale for therapeutic or prophylactic use if they are put up in a form clearly specialised for such use.

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Gambar :

Multivitamin mineral Trade Name : Multivitamin mineral Brand : Safwa Health