This is more a legal question, so I'll quote from what is lex in the EU:
Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety
Article 2
Definition of "food"
For the purposes of this Regulation, "food" (or "foodstuff") means any
substance or product, whether processed, partially processed or
unprocessed, intended to be, or reasonably expected to be ingested by
humans.
"Food" includes drink, chewing gum and any substance, including water,
intentionally incorporated into the food during its manufacture,
preparation or treatment. It includes water after the point of
compliance as defined in Article 6 of Directive 98/83/EC and without
prejudice to the requirements of Directives 80/778/EEC and 98/83/EC.
"Food" shall not include:
(a) feed;
(b) live animals unless they are prepared for placing on the market
for human consumption;
(c) plants prior to harvesting;
(d) medicinal products within the meaning of Council Directives
65/65/EEC(21) and 92/73/EEC(22);
(e) cosmetics within the meaning of Council Directive 76/768/EEC(23);
(f) tobacco and tobacco products within the meaning of Council
Directive 89/622/EEC(24);
(g) narcotic or psychotropic substances within the meaning of the
United Nations Single Convention on Narcotic Drugs, 1961, and the
United Nations Convention on Psychotropic Substances, 1971;
(h) residues and contaminants.
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32002R0178:EN:NOT