Information for ruling 600011370
This section is Advance Tariff Ruling
- Start date
- 31 Oct 2024
- Expiry date
- 30 Oct 2027
- Commodity code
- 2208905600 (opens in new tab)
- Description
- Palm Liquor alcoholic beverage made from distilled Palm wine packaged in bottles of different sizes
- Keywords
-
- DISTILLED
- ALCOHOLIC BEVERAGES
- IN BOTTLES
- BEVERAGES AND ALCOHOLIC LIQUIDS
- 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 – bottles of various sizes under 2 litres capacity GIR 6 has been used to classify the goods to subheading level 220890 – Other than elsewhere specified 8 digit code 22089056 - Other spirits and other spirituous beverages, in containers holding 2 litres or less; Spirits (excluding liqueurs); Other than distilled from fruit; Other than tequila Also classified in accordance with: HSEN to 2208