Information for ruling 600014270
This section is Advance Tariff Ruling
- Start date
- 21 Jan 2026
- Expiry date
- 20 Jan 2029
- Commodity code
- 2106909849 (opens in new tab)
- Description
- A fermented or brewed preparation for the purpose of being a base ingredient in non-alcoholic beverages. The preparation contains Ginger, Sugar, citric acid, yeast, flavourings, citric acid , ascorbic acid, and sodium benzoate.
- Keywords
-
- FOR DRINK PREPARATION
- GINGER
- FERMENTED BEVERAGES
- NON-ALCOHOLIC BEVERAGE
- CITRIC ACID
- 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 to Heading 2106 - Food preparations not elsewhere specified or included GIR 6 has been used to classify this product to sub-heading level 210690 - Other than Protein concentrates and textured protein substances 8 Digit Code - 21069098 - Other than elsewhere specified in this subheading; 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 - Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); 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 Note (12) to Heading 2106