Information for ruling 600013033
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2025
- Expiry date
- 01 Jun 2028
- Commodity code
- 2203000100 (opens in new tab)
- Description
- An alcoholic beer. Made from barley malt, maize (corn), hops, water and yeast. Alcohol content (5%ABV). Packaged in glass bottles (33cl and 60cl sizes).
- Keywords
-
- YEASTS
- ALCOHOLIC BEVERAGES
- BEERS
- WATER
- IN BOTTLES
- BARLEY MALT
- MAIZE
- PUT UP FOR RETAIL SALE
- HOPS
- 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 2203 - Beer made from malt GIR 5B has been used to identify the type of packaging: glass bottles 8 Digit Code 22030001 - In containers holding 10 litres or less; In bottles Also classified in accordance with: Chapter 22 Note 3 Harmonised System Explanatory Notes to heading 2203