Information for ruling 600007023
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2023
- Expiry date
- 04 Jun 2026
- Commodity code
- 2936290000 (opens in new tab)
- Description
- D-Biotin in bulk in the form of a dry white crystalline powder or colourless crystals. It is put into capsules or tablets for food grade supplements. The product is packaged and transported in 25kg drums. The product's CAS-RN is 58-85-5.
- Keywords
-
- ORGANIC CHEMICALS
- VITAMINS
- IN BULK
- VITAMIN H
- BIOTIN
- 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 to heading 2936 - Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent GIR 5B has been used to determine the packaging - 25kg drums for transport and storage GIR 6 has been used to classify this product to sub-heading level 293629 – Vitamins and their derivatives, unmixed; other vitamins and their derivatives Also classified in accordance with: Harmonised System Explanatory Note (HSEN) (M) to Heading 2936 Harmonised System Explanatory Note (HSEN) 1 (A) to Chapter 29