Food glorious food

Comptroller v Pharm-A-Care [2018] FCAFC 237

Food classification cases are arid forensic exercises9.  Question – are vitamin gummies (1) ‘medicaments’ (free from duty) or (2) ‘food supplements’ (subject to duty) for customs tariff purposes?10  Answer – (1).

The following points are important – (A) the meaning of ordinary words (like ‘food’) is a question of law11, (B) local knowledge and common sense should be the guide (not ‘intensive analysis’)12, (C) the ‘essential character’ of the goods considered objectively will be decisive13, and (D) having no absolute definition, the meaning of ‘food’14 starts with statutory purpose and context, not the dictionary15iTip – not everything you eat is food.

This case is from Episode 45 of interpretationNOW!

Footnotes:

9 cf Proctor [2009] EWCA Civ 407, Perram J [2013] FedJSchol 30 (at [12]).

10 Schedule 3 to the Customs Tariff Act 1995.

11 May [2015] FCAFC 93 (at [183-193]), Norrie [2013] NSWCA 145 (at [62]).

12 Lansell [2010] FCA 329 (at [57]), Seay [1976] 1 WLR 1117 (at 1121) cited.

13 Air [2001] FCA 1386 (at [25]), Primaplas [2016] FCAFC 40 (at [55]) cited.

14 As well as different kinds of food and various related issues.

15 Cooling [1990] FCA 204 (at [113]), Thiess [2014] HCA 12 (at [23]) cited.