Information for ruling 600012065
This section is Advance Tariff Ruling
- Start date
- 05 Feb 2025
- Expiry date
- 04 Feb 2028
- Commodity code
- 2205101000 (opens in new tab)
- Description
- An alcoholic sangria based wine beverage.This is made from wine from fresh grapes and flavourings. The alcohol content is 7% Available in different flavours.
- Keywords
-
- FRESH
- WINES
- SANGRIA
- PUT UP FOR RETAIL SALE
- GRAPES
- ALCOHOLIC BEVERAGES
- 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 2205: Vermouth and other wine of fresh grapes flavoured with plants or aromatic sub-stances GIR 6 has been used to classify this product by the terms of heading 220510: In containers holding 2 litres or less 8 Digit code 22051010: Of an actual alcoholic strength by volume of 18% vol or less Also classified in accordance with: Harmonised System Explanatory Notes to heading 2205