Information for ruling 600008481
This section is Advance Tariff Ruling
- Start date
- 28 Sep 2023
- Expiry date
- 27 Sep 2026
- Commodity code
- 3824999299 (opens in new tab)
- Description
- E-Liquid Flavour Aroma (Longfill) This product is a 60ml bottle which contains 20ml of non-nicotine containing e-liquid for end use in electronic cigarettes. This product consists of: Plastic bottle, coloured cap, drip tip and label. This product cannot be used in its sold form by the end user. Additional components, such as Vegetable Glycerine and Nicotine (if required) need to be added to the bottle to make this a finished product. Ingredients: Propylene glycol, Ethyl alcohol, 4-Hydroxy-2,5-dimethyl-3(2H)-furanone, 1-(2,6,6-Trimethylcyclohexa-1,3-dienyl)-2-buten-1-one, Cinnamaldehyde
- Keywords
-
- FLAVOURED
- AS LIQUID
- ELECTRONIC CIGARETTES
- ETHYL ALCOHOL
- PROPYLENE GLYCOLS
- ORGANIC COMPOUNDS
- 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 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included GIR 6 has been used to classify the goods to subheading level 382499 - Other 8 Digit Code 38249992 – Other; Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included; In the form of a liquid at 20 °c 10 Digit Code 3824999299 – Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3824