Information for ruling 600015228
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2026
- Expiry date
- 13 Apr 2029
- Commodity code
- 2106909285 (opens in new tab)
- Description
- Cod Liver Oil Softgel Capsules a vitamin and nutritional supplement Each Softgel contains: Cod Liver Oil preparation (99.9% pure cod liver oil) Vitamin A (as retinyl palmitate) – Vitamin D3 (as cholecalciferol) – Gelatin (Halal) Glycerine (E422) Purified Water packed as: 30 Softgel capsules per pot (HDPE bottle)
- Keywords
-
- FOOD SUPPLEMENTS
- COD LIVER OIL
- IN BOTTLES
- SOFTGEL CAPSULES
- FOOD PREPARATION
- VITAMINS
- 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 2106: Food preparations not elsewhere specified or included. GIR 5 (b) has been used to identify the type of packaging: in a plastic bottle. GIR 6 has been used to classify the goods to subheading 210690: Other than protein concentrates and textured protein substances. 8 Digit Code 21069092; Other than elsewhere specified; Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch. 10 Digit Code 2106909285: Other than elsewhere specified. Also classified in accordance with: Additional Note 5 to Chapter 21 Harmonised System Explanatory Notes (HSEN) to Heading 21.06 Note (16)