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This section is Advance Tariff Ruling Information for ruling 600015523
- Start date
- 09 Jul 2026
- Expiry date
- 08 Jul 2029
- Commodity code
- 3302909000 (opens in new tab)
- Description
- A mixture, containing food-grade flavourings with diluents & carriers, intended for E-cigarette & Vape Fluid style products. The product is watermelon flavour, in the form of a largely transparent, off-yellow liquid.
- Keywords
-
- ODORIFEROUS
- MIXTURES
- AS FLAVOURING MATTER
- FLAVOUR
- FOR INDUSTRIAL USE
- ODORIFEROUS SUBSTANCES
- AS LIQUID
- 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 3302 - Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages GIR 6 has been used to classify this product to sub-heading level 330290 - Other than of a kind used in the food or drink industries 8 Digit Code 33029090 - Other than alcoholic solutions Also classified in accordance with: Chapter Note 2 to Chapter 33 Harmonised System Explanatory Notes (HSEN) 6 & 7 to Heading 3302