Information for ruling 600009498
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2024
- Expiry date
- 06 Feb 2027
- Commodity code
- 2208409900 (opens in new tab)
- Description
- Rum 95% Vol distilled from sugar cane molasses or its juices A spirit produced exclusively by distillation, obtained by the alcoholic fermentation of molasses or syrup produced in the manufacture of cane sugar or of sugar-cane juice itself, distilled at less than 96 % vol. Bulk liquid, transported in tankers of 24,000 Litres. Sold to bottling companies who put up for retail sale in bottles or cans.
- Keywords
-
- ALCOHOLS
- CANE SUGAR
- RUM
- CANE MOLASSES
- IN BULK
- TANKERS
- DISTILLED
- 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 2208 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages GIR 5b has been used to identify the type of packaging – bulk tankers of 24,000 litres. GIR 6 has been used to classify the goods to subheading level 220840 - Rum and other spirits obtained by distilling fermented sugar-cane products 8 Digit Code 22084099 - In containers holding more than 2 litres; other than rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10% tolerance); other than of a value exceeding 1.60gbp per litre of alcohol Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2208