Information for ruling 600013038
This section is Advance Tariff Ruling
- Start date
- 19 May 2025
- Expiry date
- 18 May 2028
- Commodity code
- 2202100000 (opens in new tab)
- Description
- A non-alcoholic drink. Ingredients include carbonated water, fructose corn syrup or sugar, caramel color (E150d), phosphoric acid, natural flavours, caffeine and citric acid. Packaged in glass bottles (35cl and 50cl sizes), plastic bottles (PET) – 35cl, 50cl, 1L, 1.5L, and 2L or cans (33cl).
- Keywords
-
- CORN SYRUP
- NON ALCOHOLIC BEVERAGES
- FLAVOURED
- READY TO DRINK
- SUGARS
- COLA
- PUT UP FOR RETAIL SALE
- WATER
- 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 220210 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Also classified in accordance with: Chapter 22 Additional Note 1 Harmonised System Explanatory Notes to heading 2202