Importing food supplements

When importing dietary supplements, you must follow the same rules as for other food products. But there is also extra legislation. For example, on certain substances that may or may not be in them. This article tells you what to look out for when importing food supplements.

Product requirements

The EU has product requirements for food supplements entering the European market. First, they must meet the general requirements that apply to all food products. These are set out in  European food legislation. This law pays special attention to traceability. It is important to know where your supplements come from and to whom you supplied them. This way, you can quickly remove unsafe products from the market.

In the article Importing foodstuffs you can read more about the general requirements for all food products. Think about food hygiene rules. And legislation for limiting contaminants and pesticides in food.

Extra requirements for food supplements

There are extra rules for food supplements. For example, there is a European directive for food supplements. EU countries have turned this directive into national legislation.

The requirements for food supplements are often different In EU and non-EU countries. For example, rules on whether certain substances are allowed in them. And about the minimum and maximum amounts of vitamins and minerals. Or about the use of plant raw materials. This may mean a foreign food supplement is unsuitable for the Dutch market.

Protected plant species

CITES is the Convention on International Trade in Endangered Species of wild flora and fauna. This convention prevents the extinction of endangered animals and plants. It regularly happens that protected plant species are used as raw material in food supplements. These species include, for example parts or extracts of:

• cacti (Cactaceae spp.),
• Pygmeum or Winter cherry (Prunus africana)
• Costus root ( Saussurea costus)
• Purple pitcher plant (Sarracenia purpurea)
• various species of aloe (Aloe spp.)
• orchids (such as the Dendrobium.)
• Aaron's Rod or rose root (Rhodiola rosea).

You need a CITES permit to import, export, or trade products containing these plant species. You apply for the permit at RVO (in Dutch). Sometimes there are exceptions for certain plant species. For example, you do not need a permit for finished products containing these species. Are there plant species in your food supplements? Check on Species+ whether and how the species are protected. 

National legislation

In the Netherlands, you will find legislation in:  

• the Warenwetbesluit voedingssupplementen (the Food Supplements Commodities Act Decree)
• the Warenwetregeling voedingssupplementen (Commodities Act Regulation on Food supplements)
• the Warenwetregeling vrijstelling voedingssupplementen (Commodities Act Regulation on Exemption of Food supplements)
• article 10 of the Warenwetbesluit Bereiding en behandeling van levensmiddelen (Commodities Act Decree on Preparation and Treatment of Foodstuffs) 

Labelling

General requirements for the labelling of food products also apply to food supplements, as well as specific labelling requirements from the Commodities Act Decree on Food supplements (in Dutch). For example, the label must clearly state all substances found in your food supplements. Supplements are not medicines and you are not allowed to make medical claims (Netherlands Food and Consumer Product Safety Authority, NVWA, in Dutch) on labels these products.  

Handbook Food Supplements

Extensive information on European and national laws and regulations on food supplements can be found in the Handbook of Food Supplements, Fortified Foods and Herbal Preparations (in Dutch) of the NVWA.  

Advice and guidance

Natuur- en gezondheidsproducten Nederland (NPN, in Dutch) is a trade association for manufacturers and importers of food supplements. NPN provides members with information and advice on all rules and requirements.

There are also companies that can help you comply with the product requirements for food supplements and relevant hygiene rules (HACCP). To find them, simply Google ‘food supplements legislation consultancy in the Netherlands’.  

Selling within the EU

Do you sell food supplements in other EU countries? Then follow the national rules of these member states. There is free movement of goods within the EU. But the product requirements for food supplements can differ from country to country. Also, for most member states, you have a notification requirement before you can market food supplements. This means you must provide the member state government with prior information on, for example, product composition and labelling. You do not have this duty in the Netherlands. To find out more about different member states and their requirements for your product, contact the Product Contact Point for that country.  

Product liability

Do you import food supplements from countries outside the European Economic Area (EEA)? Or do you buy them within the EEA, but attach your own label or brand name to them? If so, you will be liable for damage caused by a product defect. Make sure your product follows all requirements and regulations.

Importing from EU countries

There is free movement of goods in the EU. You do not have to pay import duties when importing food supplements from another EU member state. Also, you do not have to submit an import declaration to Dutch Customs. Your supplier will usually charge0% VAT, but only if you have given them your VAT identification number. If you add Dutch VAT (9%) to the purchase and declare this in your VAT return (in Dutch), you will usually be allowed to deduct it as input tax in the same return.  

Importing from non-EU countries

If you import food supplements from a non-EU country like the United States or Canada, you must declare them to Customs. Your carrier or customs broker will usually file this import declaration on your behalf for a fee, as well as advancing any import duties and VAT that may be due. You will also need an EORI number, a mandatory identification number for anyone dealing with Customs.  

Commodity codes 

You usually pay import duties when importing food supplements from countries outside the EU. How much you pay depends on the 10-digit HS code (or TARIC code) of the product you are importing. Customs use these codes to classify goods, but finding the correct commodity code is often difficult. Several commodity codes are used for food supplements. The correct classification depends on the substances the supplements contain.

Many food supplements have a commodity code starting with 21069092. For imports, this code is expanded with the digits 40, 50, 55, 65 or 85 depending on the substances contained. Food supplements with other commodity codes also occur. For example, dietary supplements starting with commodity codes 21069098. Your dietary supplement may have yet another commodity code.

Import duties

You pay 12.8% import duty for food supplements starting with commodity code 21069092. You pay 9% import duty for food supplements starting with 21069098. You also pay agricultural levies for these supplements. This depends on the amounts of dairy fats and sugars in the products. Some dietary supplements have different commodity codes and import duties. If you want to know for sure in advance what commodity code applies to you and what import duty rate you will have to pay, you can request Binding Tariff Information (BTI, in Dutch) from the Customs Administration of the Netherlands.

You calculate import duties based on the customs value of a particular product. This is the purchase price of your products plus transport and insurance costs up to the border or port of entry into the EU. Are there agricultural duties? You pay these on the net weight of your import shipment. 

For a full overview of commodity codes and the corresponding import duty rates, refer to the Customs Administration’s Tariff User Manual. The article How much import duty do I have to pay? has an example of how to look up import duties in the tariff. If you need help, call the Customs Information Line.  

Less or no import duty

Do you import food supplements directly from countries with which the EU has a trade agreement? Then you usually pay less or no import duty. This is called tariff preference. Only products of preferential origin get tariff preference. This means that the products have been fully produced or sufficiently processed in the treaty country. You demonstrate this with a preferential certificate or declaration of origin, such as a EUR.1 certificate, invoice declaration, or Certificate of Origin. 

Example: the EU has no trade agreement with the US. As a result, you pay 12.8% import duty for US food supplements with commodity codes starting with 21069092. The EU does have a trade agreement with Canada. As a result, you pay no import duty for supplements of preferential Canadian origin. However, you will need an invoice declaration from the Canadian supplier. The invoice declaration is a preferential origin declaration.

Import VAT

When importing food supplements into the Netherlands, you pay 9% Dutch VAT. You may deduct this VAT as input tax in your VAT return. At least, if you are entitled to a VAT deduction. If you regularly import goods from non-EU countries, you can apply for an article 23 permit from the Tax Administration to avoid having to pay for VAT at the time of import. Instead, you can file the VAT with your VAT return.

Veterinary inspection

Do your food supplements contain products of animal origin? Then a veterinary inspection is  required upon entry into the EU. You may only import animal products in food supplements from countries recognised by the EU. And from approved companies in these countries. These are companies that meet EU food safety requirements. When importing, a health certificate from the approved country is needed. This is also called a veterinary certificate. The shipment must also be pre-registered and be accompanied by a  Common Health Entry Document, (Gemeenschappelijk Gezondheidsdocument van Binnenkomst, GGB).

Food supplements from non-EU countries that require veterinary inspection may only be imported through an approved Border Control Post (BCP). In the Netherlands, these are known as a Grenscontrolepost GCP (in Dutch). Veterinary inspections are performed by the Netherlands Food and Consumer Product Safety Authority (NVWA).

Food supplements containing products of both plant and animal origin are called compound products. Some compound food supplements are exempt from veterinary inspection under certain conditions. A 'private declaration' is then sufficient. In it, you declare as importer that the shipment follows the legal requirements.

Inspection of plant food supplements

Food supplements containing plant substances are not subject to mandatory inspection. Except if you import these supplements from India. These supplements have commodity codes starting with 1302 or 2106. You report the shipment in advance with a Common Health Entry Document. Inspection by the NVWA is necessary because there is a chance that these supplements contain too much pesticide residue. A health certificate with analysis report from India is also needed for the inspection.

Help with customs clearance and checks

Specialised forwarders and customs agents will help you with customs clearance. They are familiar with any controls and documents needed. You can find them in Google, for example, by searching for 'freight forwarder veterinary'. Forwarders help importers with transport and clearance | KVK