Information for ruling 600008470
This section is Advance Tariff Ruling
- Start date
- 05 Sep 2023
- Expiry date
- 04 Sep 2026
- Commodity code
- 2404120090 (opens in new tab)
- Description
- Disposable E-Cigarette A non-rechargeable disposable E cigarette. This product is intended for inhalation without combustion. The product contains nicotine and cannot be refilled with e liquid. This product consists of: Stainless Steel tube, a tank with a cotton atomiser and E-liquid, electrical wires, end cap with LED indicator and a non-rechargeable or removable lithium- ion battery. There is also a different version of this product which consist of the same components however the end cap has a form of locking ring, to ensure it is more secure. The product is activated by the user placing the top of the stainless-steel tube 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 310mAh 1.15Wh 3.7V battery. The device is then placed into a wrapper that is placed into a carton, for sale to consumers. Ingredients List Nicotine Containing - Propylene Glycol, Vegetable Glycerate, Flavourings, Nicotine Salicylate. Put up for retail sale.
- Keywords
-
- NICOTINE
- ELECTRONIC CIGARETTES
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- 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, placed inside a carton. GIR 6 has been used to classify the goods to subheading level 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 (HSENs) to 2404 refers