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Information for ruling 600016053
This section is Advance Tariff Ruling
- Start date
- 29 Jun 2026
- Expiry date
- 28 Jun 2029
- Commodity code
- 2204101500 (opens in new tab)
- Description
- 1x 200ml bottle of Prosecco, with yellow label and yellow foil top, with wire, over a mushroom stopper. Although the Prosecco is packaged with 3 Caramel Belgian Chocolates, this ruling is only for the Prosecco; the chocolates will need to be classified separately.
- Keywords
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- PROTECTED DESIGNATION OF ORIGIN
- SPARKLING WINES
- SMALL BOTTLES
- ALCOHOLIC BEVERAGES
- WINES
- 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 2204 - Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 GIR 5b - has been used to identify the type of packaging – 200ml bottle, in a box with chocolates; the chocolates are to be classified separately. GIR 6 - has been used to classify the goods to subheading level 220410 – Sparkling wine 8 Digit Code – 22041015 - Prosecco Also classified in accordance with: Chapter 22 Subheading Note 1 Harmonised System Explanatory Notes (HSEN’s) to 2204 refers