Information for ruling 600006579
This section is Advance Tariff Ruling
- Start date
- 02 May 2023
- Expiry date
- 01 May 2026
- Commodity code
- 3302104000 (opens in new tab)
- Description
- An aromatic liquid consisting of propylene glycol, vegetable glycol and aromatic flavourings. This is used with a flavour blaster to create aromatic bubbles that are placed onto the top of cocktails. The liquids are presented in 10ml bottles. There are various aromatic mixtures available.
- Keywords
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- MIXTURES
- FOR DRINK PREPARATION
- AROMATIC
- PUT UP FOR RETAIL SALE
- NON ALCOHOLIC LIQUIDS
- ODORIFEROUS SUBSTANCES
- IN BOTTLES
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3302: Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages GIR 6 has been used to classify this product by the terms of heading 330210: of a kind used in the food or drink industries 8 Digit code 33021040:Other than preparations containing all flavouring agents characterising a beverage Also classified in accordance with: Harmonised System Explanatory Note (6) to heading 3302