Information for ruling 600012743
This section is Advance Tariff Ruling
- Start date
- 12 May 2025
- Expiry date
- 11 May 2028
- Commodity code
- 2208403100 (opens in new tab)
- Description
- Cachaça. Brazilian distilled spirit used as a base in tropical cocktails. Made from fermented sugarcane juice. The production process involves fermenting fresh sugarcane juice, distilling it, and then aging it in barrels. With an alcohol content ranging from 38% to 48%. With a value exceeding 6.60 GBP per litre of pure alcohol. Packaged in a 700ml bottle.
- Keywords
-
- DISTILLED
- FERMENTED
- ALCOHOLIC BEVERAGES
- CANE SUGAR
- PUT UP FOR RETAIL SALE
- BEVERAGES AND ALCOHOLIC LIQUIDS
- SPIRITS
- IN BOTTLES
- COCKTAIL
- AS LIQUID
- 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 2208 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages GIR 5B has been used to identify the type of packaging: 700ml bottle GIR 6 has been used to classify the goods to subheading level 220840 - Rum and other spirits obtained by distilling fermented sugar-cane products 8 Digit code 22084031 - In containers holding 2 litres or less; Of a value exceeding 6.60 gbp per litre of pure alcohol Also classified in accordance with: Harmonised System Explanatory Notes 2208