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Information for ruling 600014271

This section is Advance Tariff Ruling

Start date
22 Dec 2025
Expiry date
21 Dec 2028
Description
Chocolate flavour skimmed milk and milk protein shake that is used for weight loss. The product is produced under UHT (commercially sterile) conditions, with all ingredients being blended into a single liquid mix which is then packed into individual consumption/sales units that are 250 ml. The product is ready to consume. The products contain the following ingredients: skimmed milk, water, sugar, milk protein, fat reduced cocoa powder, vegetable oil, maize, stabilisers (cellulose gel, cellulose gum, sodium polyphosphate, carrageenan), chicory root fibre, vitamin and mineral premix (various), flavouring, salt and antioxidant (ascorbyl palmitate). The product is packed into individual consumption units (laminated cardboard composite) with a polypropylene and polyethylene cap. These units are packed into cardboard shipping cases either 12 unit or 24 unit variations.
Keywords
  • PROTEIN CONCENTRATES
  • READY TO DRINK
  • SUGARS
  • COCOA PRODUCTS
  • MILK PROTEINS
  • PROTEIN SHAKE
  • MILK BEVERAGES
  • DIETETIC FOODS
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 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5b Has been used to identify the type of packaging: Packaged in laminated cardboard composite GIR 6 Has been used to classify the goods to subheading level 220299: Other than Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; Other than Non-alcoholic beer. 8 Digit code 22029995: Other, containing by weight of fat obtained from the products of headings 0401 to 0404; 0.2% or more but less than 2%. 10 Digit code 2202999590: Other than Fruit juice or vegetable juice diluted with water or aerated. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 2202 (C) (2)