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Information for ruling 600013627

This section is Advance Tariff Ruling

Start date
16 Sep 2025
Expiry date
15 Sep 2028
Description
Liquid flavouring that is added to beverages for flavouring. Off white colour. Ingredients: water, polysorbate65 and stevia Packaged in 5kg plastic jerrycans and 1 litre plastic bottles
Keywords
  • MISCELLANEOUS FOOD PRODUCTS
  • STEVIA
  • FOR DRINK PREPARATION
  • OF WATER
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 5 b has been used to identify the type of packaging - 5kg plastic jerrycans and 1 litre plastic bottles. GIR 6 has been used to classify the goods to subheading level 210690 – Other than Protein concentrates and textured protein substances 8 Digit Code 21069092 - 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 2106909285 – Other than elsewhere specified; other than Erythritol in blends with less than 10% of other products Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2106 refers