Back
This section is Advance Tariff Ruling Information for ruling 600016065
- Start date
- 27 Jul 2026
- Expiry date
- 26 Jul 2029
- Commodity code
- 2103909089 (opens in new tab)
- Description
- The product is an alcoholic cooking wine. It has the following ingredients water, rice, wheat, salt and colour (plain caramel). It is primarily used for culinary purposes and rendered unsuitable for consumption as a beverage. The product is packed in 3785 ml plastic bottle.
- Keywords
-
- WITH SALT
- WHEAT
- FOR COOKING
- FOOD PREPARATION
- COOKING WINE
- UNFIT FOR HUMAN CONSUMPTION
- FOR CULINARY PURPOSES
- 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: 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 2103: Sauces and preparations therefor; Mixed condiments and mixed seasonings; Mustard flour and meal and prepared mustard. GIR 5 (b) - Has been used to identify the type of packaging – 3785 ml Plastic bottle. GIR 6 - Has been used to classify the goods to subheading level 210390: Other than soya sauce; Other than tomato ketchup and other tomato sauces; Other than mustard flour and meal and prepared mustard. 8 Digit Code: 21039090 - Other than Mango chutney, liquid; Other than Aromatic bitters of an alcoholic strength by volume of 44.2 to 49.2% vol containing from 1.5 to 6% by weight of gentian, spices and various ingredients and from 4 to 10% of sugar, in containers holding 0.5 litre or less. 10 Digit Code: 2103909089 - Other than Containing tomato; Other than Monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate. Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 2103 (A)