Information for ruling 600013385
This section is Advance Tariff Ruling
- Start date
- 06 Aug 2025
- Expiry date
- 05 Aug 2028
- Commodity code
- 2206005900 (opens in new tab)
- Description
- lemon radler Ingredients: Approximately 60% lemonade and 40% beer Carbonated alcohol product, 2% ABV Packaged in 500ml cans
- Keywords
-
- MINERAL WATERS
- BEERS
- CARBON DIOXIDE
- LEMON JUICE
- BARLEY MALT
- GLUCOSE SYRUP
- ALCOHOLIC BEVERAGES
- IN CANS
- FOR HUMAN CONSUMPTION
- 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 2206 - Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included GIR 5b has been used to identify the type of packaging – 500ml cans 8 digit code 22060059 - Other than piquette; Still, in containers holding 2 litres or less; Other than cider or perry Also classified in accordance with: additional chapter note 10 HSEN to 2206