Information for ruling 600010723
This section is Advance Tariff Ruling
- Start date
- 01 Oct 2024
- Expiry date
- 30 Sep 2027
- Commodity code
- 2206005100 (opens in new tab)
- Description
- Apple Cider Fizz A ready alcohol drink for human consumption. The drink is sold in 0.5L can. Ingredients: water, fermented apple juice, fructose-glucose syrup, apple juice from juice concentrate, carbon dioxide , acidity regulator - citric acid, caramel sugar syrup, natural flavouring, preservatives - potassium sorbate and potassium metabisulphite. It's alcohol volume is 4% ± 0.3.
- Keywords
-
- GLUCOSE SYRUP
- CIDER
- APPLES
- ALCOHOLIC BEVERAGES
- FRUCTOSE
- FLAVOURED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2206 - Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included GIR 5 b has been used to identify the type of packaging - 0.5L can. 8 Digit Code 22060051 – Still, in containers holding 2 litres or less; Cider and perry Also classified in accordance with: Chapter 22 Note C Additional Note J Harmonised System Explanatory Notes (HSENs) to 2206