Information for ruling 600013065
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2025
- Expiry date
- 02 Jun 2028
- Commodity code
- 8543400000 (opens in new tab)
- Description
- A Tobacco Extract 18mg Starter Kit that is the battery and device element that works with a prefilled pod that contains nicotine-containing e-liquid. When used with a replacement pod, this product is activated by the user placing the mouthpiece into their mouth and drawing on the same that supplies power in order to heat the atomiser to convert the liquid to vapour for inhalation. There is a short circuit protection function which shuts down the device if it short-circuits or overheats. This pod contains nicotine containing e-liquid and a rubber cap at the bottom of the product. The rubber cap needs to be removed by the user and attached to the separate battery which connects through magnetism. The pod cannot be used without the device that is sold separately. The pod is made from PCTC with a mesh atomiser, electrical wires, E-liquid, magnetised base and mouthpiece. These are not disposable and can be charged for 1.5 hours for a full charge. This package contains one device in a sealed wrapper and a prefilled pod which is packaged in a separate sealed wrapper. No charging cable is supplied.
- Keywords
-
- ELECTRONIC CIGARETTES
- FOR LIQUIDS
- NICOTINE
- RECHARGEABLE, BATTERIES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 854340 - Electronic cigarettes and similar personal electric vaporising devices. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) Notes 11 (ii) to Heading 8543