Information for ruling 600010892
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2024
- Expiry date
- 04 Jul 2027
- Commodity code
- 22060059 (opens in new tab)
- Description
- Ginger wine is a ready to drink beverage with an alcohol content of 15%. It is made from a blend of fermented and distilled alcohols, caramel sugar syrup, sucrose, water, natural ginger flavouring and other natural flavourings. It is packaged in a glass bottle with a twist cap.
- Keywords
-
- DISTILLED
- GINGER
- FERMENTED
- ALCOHOLIC BEVERAGES
- FERMENTED BEVERAGES
- ETHANOL
- FOR HUMAN CONSUMPTION
- GINGER WINE
- IN BOTTLES
- WINES
- FERMENTED GRAPE
- 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 2206: Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. GIR 5 (b) - Has been used to identify the type of packaging: Glass bottle with a twist cap. 8 DIGIT CODE 22060059: Other than piquette; Still, in containers holding 2 litres or less; Other than cider and perry. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 22 general note (B) Harmonised System Explanatory Notes (HSEN) to heading 2206