Information for ruling 600013449
This section is Advance Tariff Ruling
- Start date
- 12 Aug 2025
- Expiry date
- 11 Aug 2028
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Energy gel used as a sport supplement. Ingredients include water, maltodextrin, fructose and flavours. This is intended to be used by athletes to give them energy during a run or sporting activity. Packaged into sachets for direct consumption.
- Keywords
-
- FRUCTOSE
- MALTODEXTRINE
- FOOD PREPARATION
- WATER
- IN SACHETS
- FOOD SUPPLEMENTS
- VITAMINS
- STARCHES
- 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 2106 -Food preparations not elsewhere specified or included GIR 5B has been used identify the type of packaging: sachets GIR 6 has been used to classify this product by the terms of heading 210690 - Other than protein concentrates and textured protein substances 8 Digit code 21069098 - Other than containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10 Digit code 2106909849 - Other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose Also classified in accordance with: Harmonised System Explanatory Notes to heading 2106