Information for ruling 600011094
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2024
- Expiry date
- 09 Oct 2027
- Commodity code
- 2208906900 (opens in new tab)
- Description
- A carbonated flavoured drink with 5% alcohol and sweetners. Ingredients include carbonated water, neutral spirits, flavours and sweetners. Packaged in 500ml cans for human consumption. This ruling only covers The Beast unleashed White Mist.
- Keywords
-
- SWEETENERS
- FLAVOUR
- IN CANS
- ALCOHOLIC BEVERAGES
- ACIDS
- CARBONATED
- FOR HUMAN CONSUMPTION
- 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 2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages GIR 5b has been used to identify the type of packaging – 500ml cans GIR 6 has been used to classify the goods to subheading level 220890: Other than elsewhere specified 8 digit code 22089069: Other than elsewhere specified; Other spirituous beverages of 2 litres or less Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 2208 note (C)