Skip to main content
Back

Information for ruling 600014608

This section is Advance Tariff Ruling

Start date
21 Jan 2026
Expiry date
20 Jan 2029
Description
Rice wine, this is used in Japanese cooking to flavour food. This is used for For Teriyaki & Yakitori. Packaged in a bottle. Ingredients: Glucose syrup Water Alcohol Rice 11.10%
Keywords
  • GLUCOSE
  • WITH ALCOHOL
  • RICE
  • WATER
  • IN BOTTLES
  • RICE WINE
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 by the terms of heading 2206 - Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included GIR 5b has been used to identify the type of packaging 8 digit code 22060059 - Other than piquette; Still, in containers holding 2 litres or less; Other than cider or perry Also classified in accordance with: Harmonised System Explanatory Notes to heading 2206