Information for ruling 600010552
This section is Advance Tariff Ruling
- Start date
- 20 Jun 2024
- Expiry date
- 19 Jun 2027
- Commodity code
- 2208905600 (opens in new tab)
- Description
- Cocuy is an alcoholic spirit. It is produced solely with the Cocui variety of the Agave plant. Cocuy is made by distilling the fermented juices of the agave after it has been baked.
- Keywords
-
- DISTILLED
- ALCOHOLIC BEVERAGES
- PUT UP FOR RETAIL SALE
- BEVERAGES AND ALCOHOLIC LIQUIDS
- SPIRITS
- IN BOTTLES
- 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 2208: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages GIR 6 has been used to classify this product by the terms of heading 220890: Other, spirits and other spirituous beverages, in containers holding 2 litres or less, other than ouzo, spirits, other than distilled from fruit 8 Digit code 22089056: Other than Tequila Also classified in accordance with: Harmonised System Explanatory Notes to heading 2208