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Information for ruling 600015198

This section is Advance Tariff Ruling

Start date
18 May 2026
Expiry date
17 May 2029
Description
Bioethanol denatured alcohol It is packaged in 1 ltr Bottles packed in cases of 12 bottles
Keywords
  • DENATURED
  • AS LIQUID
  • ETHANOL
  • ALCOHOLS
  • ETHYL ALCOHOL
  • ORGANIC
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 2207 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength GIR 5b has been used to identify the type of packaging – It is packaged in 1 ltr Bottles packed in cases of 12 bottles GIR 6 has been used to classify the goods to subheading level 220720 – Ethyl alcohol and other spirits, denatured, of any strength 10 digit code 2207200019 – Goods obtained from agricultural products listed in annex i to the treaty on the functioning of the european union; Other than ethyl alcohol produced from agricultural products (as listed in annex i to the treaty on the functioning of the european union), excluding products with a water content of more than 0.3% (m/m) measured according to the standard en 15376 Also classified in accordance with: chapter 29 note 2b chapter 22 note 14 HSEN to 2207