Information for ruling 600013067
This section is Advance Tariff Ruling
- Start date
- 14 May 2025
- Expiry date
- 13 May 2028
- Commodity code
- 2404120010 (opens in new tab)
- Description
- A replacement pod containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The pod is packaged in a sealed wrapper. There is one pod per package.
- Keywords
-
- NICOTINE
- FLAVOURED
- ELECTRONIC CIGARETTES
- REFILLS
- PUT UP FOR RETAIL SALE
- PROPYLENE GLYCOLS
- 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)). GIR 1 has been used to classify this product by the terms of heading 2404 - Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: Chapter 24 Note 3 Harmonised System Explanatory Notes (HSENs) to 2404