Food preparation with the following composition: glycerin, vegetable oil (coconut), water, emulsifier (soy lecithin), coenzyme Q10, vitamin E, niacin, natural orange flavor, natural flavor, ginger extract, vitamin B1, vitamin D2, antioxidant (DL-α-tocopherol). The product is used as a food supplement and is consumed after being diluted in a ratio of 1:10 with still water, once a day (dissolving 23 drops in 100ml of still water). It is presented in a 30ml bottle.

Tariff classification is determined by the provisions of General Rules 1 and 6 for the interpretation of CN, as well as by the wording of CN codes 2106, 2106 90 and 2106 90 92. See Note 1(a) to Chapter 30 of the CN. Relevant is Regulation 438/2007 of the European Commission issued for a product containing coenzyme Q10 and used as a food supplement. See also the opinion of the General Chemical State Laboratory with ref. number A.T.Χ.Δ. 12137 EΞ 2026/09-01-2026. Finally, see point 16 of the WCO Harmonized System Explanatory Notes to heading 2106, which refers to food supplements. The product cannot be classified under Chapter 30 because the recommended dose of coenzyme Q10 in this product is not sufficient for therapeutic or prophylactic use.