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This section is Advance Tariff Ruling Information for ruling 600015306
- Start date
- 03 Aug 2026
- Expiry date
- 02 Aug 2029
- Commodity code
- 2106909285 (opens in new tab)
- Description
- Brewed ginger beer flavour preparation concentrate for low sugar drinks. This is a base ingredient for use in the further manufacturing of carbonated non-alcoholic beverages. Ingredients include brewed root beer concentrate low sugar, caramel colour, natural flavouring, citric acid and sodium benzoate. Not suitable for drinking until water added.
- Keywords
-
- NON ALCOHOLIC BEVERAGES
- FOR DRINK PREPARATION
- MOLASSES
- AS FLAVOURING MATTER
- WATER
- 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 6 Has been used to classify the goods to subheading level 210690 - Other than protein concentrates and textured protein substances. 8 Digit code 21069092 - 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: Harmonised System Explanatory Notes to heading 2106