Information for ruling 600014238
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2026
- Expiry date
- 23 Feb 2029
- Commodity code
- 2106902090 (opens in new tab)
- Description
- A concentrated squash which is intended to be mixed with water by the end user before consumption. It contains the following ingredients: lime juice from concentrate, water, acid (citric acid), acidity regulator (sodium citrate), natural citrus flavouring with other natural flavourings, sweeteners (sucralose, acesulfame k), mineral (zinc gluconate), vitamins (niacin, D), emulsifier (acacia gum), safflower extract, preservatives (potassium sorbate, sodium metabisulphite) and antioxidant (ascorbic acid). It is contained within a 66ml Polypropylene Bottle. They are then packaged 66 bottles in a cardboard box.
- Keywords
-
- CITRIC ACID
- FOR DRINK PREPARATION
- WITH ALCOHOL
- CONCENTRATE
- LEMON
- LIME
- 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: 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 2106: Food preparations not elsewhere specified or included GIR 5b Has been used to identify the type of packaging: Packaged in cardboard boxes GIR 6 Has been used to classify the goods to subheading level 210690: Other than protein concentrates and textured protein substances 8 digit code: 21069020 - Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages. 10 digit code: 2106902090 - Other than containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 Also classified in accordance with: Additional Chapter Note 2 to Chapter 21 Harmonised System Explanatory Notes (HSEN’s) to heading 2106 (B) (7)