Information for ruling 600010495
This section is Advance Tariff Ruling
- Start date
- 18 Jun 2024
- Expiry date
- 17 Jun 2027
- Commodity code
- 2009393919 (opens in new tab)
- Description
- 100% pure lemon juice made from concentrate, frozen with a brix value exceeding 20 but not exceeding 67 and a value exceeding 25 GBP per 100g net weight. The concentrated liquid lemon juice is a darkish yellow in colour and has been produced from mature lemons by washing, extraction, finishing, evaporation and storage. The lemon juice will be used for the manufacture of soft drinks. Stored frozen <18 degree C in 200L steel drums. This product contains no added sugar.
- Keywords
-
- CONCENTRATED
- NO ADDED SUGAR
- JUICES
- CITRUS FRUITS
- CLARIFIED
- LEMON JUICE
- 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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2009- fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit. whether or not containing added sugar or other sweetening matter. GIR 6 has been used to classify the goods to subheading level 200939 - juice of any other single citrus fruit: other 8 digit code 20093939 - of a brix value exceeding 20 but not exceeding 67: of a value exceeding 25.00 gbp per 100 kg net weight, not containing added sugar: lemon juice 10 digit code 20093939919- other than powdered Also classified in accordance with Chapter 20 Additional note 2 (b) Harmonized System Explanatory Notes (HSEN)s to heading 2009