Information for ruling 600013444
This section is Advance Tariff Ruling
- Start date
- 14 Aug 2025
- Expiry date
- 13 Aug 2028
- Commodity code
- 2404911000 (opens in new tab)
- Description
- Nicotine strips containing 1mg ,1.5mg and 2mg of nicotine. The strips contain pharmaceutical-grade nicotine. The strip is placed either on the tongue, below the tongue or on the roof of the mouth and allowed to dissolve naturally. As it dissolves it releases nicotine into the user's blood stream, therefore bypassing the lung and digestive track of the user, satisfying their nicotine craving. The strips are packaged individually in a sealed foil pouch. There are 20 foil pouches to a pack.Each pack is then wrapped in cellophane. Each pack contains a user guide which provides every user with how they can reduce and/or eliminate their dependence on nicotine. The information leaflet instructs the user on how many strips to use, from the first day of quitting smoking to weeks 10-12.
- Keywords
-
- NICOTINE
- ORAL
- TAKEN ORALLY
- PUT UP FOR RETAIL SALE
- STRIPS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2404: Products contain-ing 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 packaging GIR 6 has been used to classify this product by the terms of heading 240491: For oral appli-cation 8 Digit code 24049110: Nicotine containing products intended to assist tobacco use cessation Also classified in accordance with: Harmonised System Explanatory Notes to heading 2404