Information for ruling 600013037
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 2202991919 (opens in new tab)
- Description
- A non-alcoholic malt drink. Ingredients include barley, sorghum, hops, water, caramel, sugar, vitamins, minerals and carbon dioxide. Drink is not fermented. Packaged in glass bottles (33cl and 60cl sizes) or cans (33cl).
- Keywords
-
- NON ALCOHOLIC BEVERAGES
- SUGARS
- WATER
- MINERALS
- PUT UP FOR RETAIL SALE
- HOPS
- BARLEY MALT
- VITAMINS
- 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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991919 - Containing sugar (sucrose or invert sugar); Other than fruit juice or vegetable juice diluted with water or aerated Also classified in accordance with: Chapter 22 Note 3 Harmonised System Explanatory Notes to heading 2202