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Information for ruling 600014274

This section is Advance Tariff Ruling

Start date
22 Dec 2025
Expiry date
21 Dec 2028
Description
Mixed berry flavour yogurt (skimmed milk) and milk protein shake is a meal replacement for weight control. The product is produced under UHT (commercially sterile) conditions, with all ingredient being blended into a single liquid mix which is then packed into individual consumption/sales units. The product contains the following ingredients: skimmed yoghurt (milk), water, sugar, fruit juice from concentrate: lemon, mixed berries (elderberry, blackcurrant, blueberry, strawberry, raspberry, blackberry, European cranberry), Stabilizers (pectin, guar gum), vegetable oil: corn oil, Compound vitamin and mineral premix (magnesium phosphate, potassium citrate, vitamin C (ascorbic acid, sodium ascorbate), ferrous sulphate, vitamin E (DL-alpha tocopheryl acetate), zinc sulphate, niacin (nicotinamide), vitamin A (retinyl acetate), pantothenic acid (D-calcium pantothenate), copper gluconate, manganese sulphate, D-biotin, sodium selenite, chromium chloride, vitamin D3 (cholecalciferol), vitamin B12 (cyanocobalamin), vitamin B6 (pyridoxine hydrochloride), vitamin K (phylloquinone), potassium iodide, thiamine mononitrate, riboflavin, sodium molybdate, folic acid), acid: citric acid, flavouring, 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 (12 units per case).
Keywords
  • READY TO DRINK
  • PROTEINS
  • MILK BEVERAGES
  • DIETETIC FOODS
  • MILK PROTEINS
  • BERRIES
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)