Information for ruling 600007664
This section is Advance Tariff Ruling
- Start date
- 06 Jul 2023
- Expiry date
- 05 Jul 2026
- Commodity code
- 2404120090 (opens in new tab)
- Description
- A disposable E cigarette. This product is intended for inhalation without combustion. The product contains nicotine. The product cannot be refilled with e liquid. The product is packed into a sealed wrapper and further packed into carton. Composite materials: Propylene Glycol, Vegetable Glycerate, Flavourings, Nicotine Benzoate.
- Keywords
-
- NICOTINE
- EVAPORATORS
- NOT PUT UP FOR RETAIL SALE
- ELECTRONIC
- DISPOSABLE
- LIQUID FILLED
- 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 2404: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body GIR 5b Has been used to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 240412: Products intended for inhalation without combustion, other, containing nicotine 10 Digit code 2404120090: Other than cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: Harmonised System Explanatory Notes to heading 2404