Information for ruling 600009913
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 3302109000 (opens in new tab)
- Description
- The product is a flavouring preparation based on a mixture of Monopropylene Glycol, Water, Glycerine, Flavouring Preparations Citrus Extract (Orange) and Natural Flavouring Substances Maltol Flavour. It is used at a very low dosage strength (range of 0.01-2%) in the final beverage product. This product is not intended for direct human consumption and is used in the food/beverage industry as a raw material to impart a specific taste and aroma to the final consumer product usually in small doses. It is a flavouring preparation for industrial purpose only and is not intended for retail sale. This material is packaged in plastic jerricans (3H1).
- Keywords
- NOT FOR IMMEDIATE CONSUMPTION PROPYLENE GLYCOLS FLAVOUR MALTOL AS LIQUID FOR FOOD INDUSTRY
- 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)). Classification has been determined in accordance with the following: General Interpretative Rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 3302 - mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages GIR 5(B) has been used to identify the type of packaging: plastic jerricans GIR 6 has been used to classify the goods to subheading level 330210 - of a kind used in the food or drink industries 8 digit code: 33021090 - of a kind used in the food industries Also classified in accordance with: Chapter note 2 to chapter 33 Harmonized System Explanatory Notes (HSENS) to heading 3021