Information for ruling 600012474
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2025
- Expiry date
- 08 Apr 2028
- Commodity code
- 2106909285 (opens in new tab)
- Description
- Supplement, Banisteriopsis caapi (Banisteriopsis caapi plant ) extract is a liquid herbal preparation derived from the Banisteriopsis caapi vine. This extract is commonly used as a food supplement to support brain health and wellbeing. The extract is made by boiling and concentrating the vine’s inner bark, which contains natural alkaloids such as harmine, harmaline, and tetrahydroharmine. These alkaloids are believed to interact with neurotransmitters in the brain that research shows may support brain health. The production process involves harvesting the vine, stripping and cleaning the bark, then slowly simmering it in water over an extended period of time. The resulting liquid is filtered and reduced to a desired concentration, mixed with distilled water then bottled. Banisteriopsis caapi extract typically comes in 30ml, small amber glass bottles. Each bottle may feature a dropper for accurate dosing and is securely sealed to maintain freshness. Labels usually detail the concentration, recommended dosage, and any precautions. Overall, Banisteriopsis caapi extract is a natural, plant-based product known for its traditional use and its potential to promote mental well-being. Each bottle is individually wrapped in eco-friendly kraft crinkle paper and packed in a sturdy cardboard box to ensure safe transport. The product is for retail sale.
- Keywords
-
- FOOD SUPPLEMENTS
- PLANT BASED
- PUT UP FOR RETAIL SALE
- AS A SUPPLEMENT
- AS LIQUID
- SUITABLE FOR VEGANS
- GLASS BOTTLE
- Justification
- 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 (1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 2106 - Food Preparations not elsewhere specified or included. GIR 5(b) has been used to identify the type of packaging. Packed in a 30ml small brown glass bottles, some with dropper, some without. GIR 6 has been used to classify the goods to subheading level 210690 - Other than protein concentrates and textured protein substances. 8-Digit commodity code - 21069092 - Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch. 10-Digit commodity code - 2106909285 - Other than elsewhere specified. Also classified in accordance with: Additional Chapter Note 5 to Chapter 21. Harmonised System Explanatory Notes (HSENs) to heading 2106 (A)(16).