Information for ruling 600008750
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2023
- Expiry date
- 03 Oct 2026
- Commodity code
- 2404120010 (opens in new tab)
- Description
- E-Cigarette refill pod This product is a replacement pod to work with a battery and device element which are sold separately. This pod contains nicotine containing e-liquid and a rubber cap at the top and bottom of the product. These need to be removed by the user and attached to the separate battery and twisted securely to that device. The pod cannot be used without the device that is sold separately. The pod is made from PCTC with a cotton atomiser, electrical wires, E-liquid, and mouthpiece. The pod is placed into a sealed wrapper, which is then sold to the consumer. Nicotine Containing: Propylene Glycol, Vegetable Glycerate, Flavourings, Nicotine Benzoate.
- Keywords
-
- NICOTINE
- VEGETABLE GLYCERATE
- ELECTRONIC CIGARETTES
- REFILLS
- PUT UP FOR RETAIL SALE
- PREPARED
- 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 – sealed wrapper. GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: Chapter 24 Note 3 Harmonised System Explanatory Notes (HSENs) to 2404