Information for ruling 600006676
This section is Advance Tariff Ruling
- Start date
- 27 Apr 2023
- Expiry date
- 26 Apr 2026
- Commodity code
- 2208907800 (opens in new tab)
- Description
- A pre -blended sparkling cocktail, packaged into kegs for the on-trade. Packaged into kegs of 20L & 30L.The product has a total of 11% ABV. Ingredients: Aperol Wine Water Preservatives
- Keywords
-
- ALCOHOLS
- ALCOHOLIC BEVERAGES
- WHITE WINE
- PRESERVATIVES
- OF WATER
- 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 2008: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages GIR 6 has been used to classify this product by the terms of heading 220890: Other, spirits and other spirituous beverages, in containers holding more than 2 litres 8 Digit code 22089078: Other spirituous beverages Also classified in accordance with: Harmonised System Explanatory Notes to heading 2208