Information for ruling 600011661
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2024
- Expiry date
- 31 Oct 2027
- Commodity code
- 3004900000 (opens in new tab)
- Description
- A prescription pharmaceutical preparation Contains: omeprazole, sodium carbonate & sodium bicarbonate Mechanism of action: proton pump inhibitor Use: treatment of gastroesophageal reflux, peptic ulcers & Zollinger- Ellison syndrome Packaged as a carton containing a bottle of omeprazole powder 100ml, together with a bottle of water diluent
- Keywords
-
- PHARMACEUTICAL PRODUCTS
- FOR MEDICINAL PURPOSES
- PUT UP FOR RETAIL SALE
- AS POWDER
- SODIUM CARBONATE
- 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 3004 - Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale GIR 5b has been used to identify the type of packaging – a carton containing a bottle of omeprazole powder together with a bottle of water diluent GIR 6 has been used to classify the goods to subheading level 300490 – Other than elsewhere specified Also classified in accordance with: chapter 30 additional note 1 Section VI note 2 HSEN to 3004