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This section is Advance Tariff Ruling Information for ruling 600015925
- Start date
- 07 Oct 2026
- Expiry date
- 06 Oct 2029
- Commodity code
- 2206005900 (opens in new tab)
- Description
- The product is an alcoholic rice wine made from syrup, crude mirin, water, fermented alcohol and glutinous rice. Although intended for culinary use, its low salt content makes it suitable for consumption as a beverage. It is packaged in a 1-litre polyethylene terephthalate bottle with a polyethylene cap and placed in a cardboard box.
- Keywords
-
- WITH SALT
- FOR CULINARY PURPOSES
- RICE
- 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, saké); 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).