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This section is Advance Tariff Ruling Information for ruling 600015914
- Start date
- 07 Oct 2026
- Expiry date
- 06 Oct 2029
- Commodity code
- 2206005900 (opens in new tab)
- Description
- The product is an alcoholic sake made from water, alcohol, fermented seasoning, hydrolysed protein, salt, syrup, white wine-type fermented seasoning and citric acid. Although intended for culinary use, its low salt content makes it suitable for consumption as a beverage. The alcohol is obtained through fermentation. It is packaged in a 400-millilitre polyethylene terephthalate bottle with a polyethylene cap and placed in a cardboard box.
- Keywords
-
- WITH SALT
- FOR CULINARY PURPOSES
- RICE
- SAKE
- FOR COOKING
- COOKING WINE
- 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 2206 - Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included GIR 5 (b) - Has been used to identify the type of packaging – Plastic bottle. 8 Digit Code 22060059 - Other than piquette; Still, in containers holding 2 litres or less; Other than cider or perry. Also classified in accordance with: General Explanatory Notes Chapter 22 (B). Harmonised System Explanatory Notes to heading 2206 Note (8).