Information for ruling 600013068
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2025
- Expiry date
- 02 Jun 2028
- Commodity code
- 2404199000 (opens in new tab)
- Description
- A replacement pod containing a nicotine free liquid. This is designed to be used with an electronic device for inhalation without combustion. The pod is packaged in a sealed wrapper. There are two pods per package.
- Keywords
-
- VEGETABLE GLYCERATE
- 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 - a sealed wrapper, inside a carton. GIR 6 has been used to classify the goods to subheading level 240419 – Other than containing nicotine 8 Digit Code 24041990 – Other than containing tobacco substitutes Also classified in accordance with: Chapter 24 Note 3 Harmonised System Explanatory Notes (HSENs) to 2404 refers