Information for ruling 600014273
This section is Advance Tariff Ruling
- Start date
- 22 Dec 2025
- Expiry date
- 21 Dec 2028
- Commodity code
- 2202999590 (opens in new tab)
- Description
- Apple & kiwi flavoured yogurt (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 330 ml units. The product is ready to consume. The products contain the following ingredients: skimmed yoghurt, water, fruit juice from concentrate (lemon, apple), sugar, stabilisers (pectin, guar gum), vegetable oil: maize/corn, vitamin and mineral mix (various), flavour, acid: citric acid, colour (copper complexes of chlorophyllins, lutein), sweetener: sucralose 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
-
- READY TO DRINK
- KIWIFRUIT
- MILK PROTEINS
- PROTEINS
- APPLE
- MILK BEVERAGES
- 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)