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Information for ruling 600013370

This section is Advance Tariff Ruling

Start date
15 Jul 2025
Expiry date
14 Jul 2028
Description
A 250 ml carbonated canned beverage. This is an energy drink for immediate consumption. Ingredients: Carbonated Water Multifloral Manuka Honey Coconut Water Powder Citric Acid Monkfruit Juice Concentrate ‘Natural Flavours’ Guarna Extract Pink Himalayan Salt Carthamus Concentrate Naturally Sourced Caffeine Ginseng Extract
Keywords
  • NON ALCOHOLIC BEVERAGES
  • IN CANS
  • GINSENG
  • OF WATER
  • CARBONATED
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: Harmonised System Explanatory Notes to heading 2202