Information for ruling 600014617
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2026
- Expiry date
- 11 Feb 2029
- Commodity code
- 2009311919 (opens in new tab)
- Description
- Lemon Juice from concentrate with added preservatives sodium benzoate and potassium metabisulphite. Intended for use Come in bottles of 250ml, 500ml, and 946ml.
- 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 2009 - Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter GIR 5B has been used to determine the packaging 250ml, 500ml, or 946ml bottles for transport and storage. GIR 6 has been used to classify this product to sub-heading level 200931 - Juice of any other single citrus fruit; of a brix value not exceeding 20 8 Digit Code 20093119 - Of a value exceeding 25.00 gbp per 100kg net weight; not containing added sugar 10 Digit Code 2009311919 - Lemon Juice, other than powdered Also classified in accordance with: Subheading Note 3 to Heading 2009 Harmonised System Explanatory Note (HSEN) to Heading 2009 Harmonised System Explanatory Note (HSEN) (e) to Heading 2009 Harmonised System Explanatory Note (HSEN) (3) to Heading 2009 Schenker Ruling