Information for ruling 600011176
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2024
- Expiry date
- 10 Sep 2027
- Commodity code
- 2403999000 (opens in new tab)
- Description
- Tobacco leaves. These are used to wrap tobacco together, into a form which can be smoked. They work in the same way as cigarette papers. The product is presented or packaged in a single wrap, in a foil sealed package
- Keywords
-
- NICOTINE
- SMOKING ARTICLES
- PUT UP FOR RETAIL SALE
- TOBACCO
- LEAVES
- MANUFACTURED TO SHAPE
- 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 24023: Other manu-factured tobacco and manufactured tobacco substitutes; 'homoge-nised' or 'reconstituted' tobacco; tobacco extracts and essences GIR 6 has been used to classify this product by the terms of heading 240399: Other than 'Homogenised' or 'reconstituted' tobacco 8 Digit code 24039990: Other than chewing tobacco and snuff Also classified in accordance with: Harmonised System Explanatory Notes to heading 2403