Information for ruling 600008464
This section is Advance Tariff Ruling
- Start date
- 14 Sep 2023
- Expiry date
- 13 Sep 2026
- Commodity code
- 2404199000 (opens in new tab)
- Description
- Disposable E-Cigarette A non-rechargeable disposable E cigarette. This product is intended for inhalation without combustion. The product does not contain nicotine and cannot be refilled with e liquid. The product consists of: Polycarbonate moulded plastic body, a tank with a mesh atomiser and E-liquid, electrical wires, end cap with LED indicator and a non-rechargeable or removable lithium- ion battery. The product is activated by the user placing the mouthpiece into their mouth and drawing on the same. This supplies power in order to heat the atomiser to convert the liquid to vapour for inhalation, LED light indicates the product is in use. There is short circuit protection function which shuts down the device if this short-circuits/overheats and the device LED will flash several times to indicate the same. This also occurs when the device is depleted of liquid. The product contains a 3.7V, 500mAh, 1.85Wh battery. The device is placed into a sealed wrapper, which is then placed inside a carton which is then sold to the consumer. Ingredients List Non-Nicotine Containing: Propylene Glycol, Vegetable Glycerate, Flavourings. Put up for retail sale
- Keywords
-
- VEGETABLE GLYCERATE
- FLAVOURED
- ELECTRONIC CIGARETTES
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- PROPYLENE GLYCOLS
- WITHOUT COMBUSTION
- 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)). 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 type of packaging - a sealed wrapper, inside a carton. GIR 6 has been used to classify the goods to subheading level 240419 – Other than containing nicotine 8 Digit Code 24041990 – Other than containing tobacco substitutes Also classified in accordance with: Chapter 24 Note 3 Harmonised System Explanatory Notes (HSENs) to 2404 refers