HS Code 2202990000 80 Other

Import trade restrictions for 2202990000 80

This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.

Duties 45
	Origin country	Start	Duty / Tax	Legal base Measure type
AD	Andorra AD	01-01-1998	0 %	Decision0680/90 Tariff preference 142
SM	San Marino SM	01-01-2006	0 %	Decision0245/02 Customs union duty 106
1011	ERGA OMNES 1011	01-01-2008	LTR	Regulation2658/87 Supplementary unit 109
JO	Jordan JO	01-01-2010	0 %	Decision0067/06 Tariff preference 142
PG	Papua New Guinea PG	01-01-2010	0 %	Decision0729/09 Tariff preference 142
1033	CARIFORUM 1033	01-01-2010	0 %	Decision0805/08 Tariff preference 142
PS	Occupied palestinian Territory PS	01-01-2012	0 %	Decision0824/11 Tariff preference 142
2005	GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005	01-01-2014	0 %	Regulation0978/12 Tariff preference 142
MD	Moldova, Republic of MD	01-01-2016	0 %	Decision0492/14 Tariff preference 142
EC	Ecuador EC	01-01-2017	0 %	Decision2369/16 Tariff preference 142
2080	OCTs (Overseas Countries and Territories) 2080	01-01-2021	0 %	Decision1764/21 Tariff preference 142
GH	Ghana GH	01-01-2027	0 %	Decision1850/16 Tariff preference 142
XS	Serbia XS	01-02-2010	0 %	Decision0036/10 Tariff preference 142
JP	Japan JP	01-02-2020	0 %	Decision1907/18 Tariff preference 142
CL	Chile CL	01-02-2025	0 %	Decision3016/24 Tariff preference 142
PE	Peru PE	01-03-2013	0 %	Decision0735/12 Tariff preference 142
MK	North Macedonia MK	01-04-2004	0 %	Decision0239/04 Tariff preference 142
AL	Albania AL	01-04-2009	0 %	Decision0332/09 Tariff preference 142
XK	Kosovo XK	01-04-2016	0 %	Decision0342/16 Tariff preference 142
ME	Montenegro ME	01-05-2010	0 %	Decision0224/10 Tariff preference 142
EG	Egypt EG	01-06-2010	0 %	Decision0240/10 Tariff preference 142
BA	Bosnia and Herzegovina BA	01-07-2008	0 %	Decision0474/08 Tariff preference 142
KR	Korea, Republic of (South Korea) KR	01-07-2011	0 %	Decision0265/11 Tariff preference 142
KE	Kenya KE	01-07-2024	0 %	Decision1647/24 Tariff preference 142
GE	Georgia GE	01-09-2014	0 %	Decision0494/14 Tariff preference 142
MA	Morocco MA	01-10-2012	0 %	Decision0497/12 Tariff preference 142
CI	Ivory Coast CI	02-12-2019	0 %	Decision0156/09 Tariff preference 142
2000	Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. 2000	03-10-2025	0 %	Decision2022/25 Tariff preference 142
CM	Cameroon CM	04-08-2014	0 %	Decision0152/09 Tariff preference 142
1035	SADC EPA 1035	10-10-2016	0 %	Decision1623/16 Tariff preference 142
1034	Eastern and Southern Africa States 1034	14-05-2012	0 %	Decision0196/12 Tariff preference 142
GH	Ghana GH	15-12-2016 – 31-12-2026	0 %	Decision1850/16 Tariff preference 142
IL	Israel IL	16-05-2023	0 %	Decision0855/09 Tariff preference 142
SB	Solomon Islands SB	17-05-2020	0 %	Decision0729/09 Tariff preference 142
1006	EU-Canada agreement: re-imported goods 1006	21-09-2017	0 %	Decision0037/17 Tariff preference 142
CA	Canada CA	21-09-2017	0 %	Decision0037/17 Tariff preference 142
FJ	Fiji FJ	28-07-2014	0 %	Decision0729/09 Tariff preference 142
WS	Samoa WS	31-12-2018	0 %	Decision0729/09 Tariff preference 142
CO	Colombia CO	01-01-2017	0 %	Decision0735/12 Tariff preference 142
GB	United Kingdom GB	01-01-2021	0 %	Decision2253/20 Tariff preference 142
1011	ERGA OMNES 1011	01-11-2026	2 EUR	Regulation2108/26 Union handling fee 800
1011	ERGA OMNES 1011	01-11-2026	3 EUR	Regulation0382/26 Low-value consignment customs duty 107
BY	Belarus BY	20-07-2025	50 %	Regulation1227/25 Additional duties 695
RU	Russian Federation RU	20-07-2025	50 %	Regulation1227/25 Additional duties 695
1011	ERGA OMNES 1011	20-07-2025	50 % with Y155, otherwise 0 %	Regulation1227/25 Additional duties 695

Controls and documents 5
	Origin country	Start	Duty / Tax	Legal base Measure type
1011	ERGA OMNES 1011	01-01-2022	Document required banned without it	Regulation2306/21 Import control of organic products 750
1011	ERGA OMNES 1011	01-03-2021	Depends on quantity or value	Regulation0952/13 Declaration of subheading submitted to physical restrictions (net weight/supplementary unit) 484
2038	Countries submitted to import restrictions following the Chernobyl accident 2038	07-02-2024	Document required banned without it	Regulation0256/24 Entry into free circulation restriction - feed and food 722
UA	Ukraine UA	24-06-2026	Document required banned without it	Regulation0263/22 Import control 762
UA	Ukraine UA	24-06-2026	Document required banned without it	Regulation0692/14 Import control 760

Explanation of trade restrictions

Erga Omnes means "for all".

Third countries are countries that are not part of the EU.

GSP means "Generalised System of Preferences".

GSP Plus means "Generalised System of Preferences Plus".

European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.

OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information

CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.

SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".

Duty means "customs duties".

Estimate the import cost for 220299

Customs value Currency

Country of origin Imported into With proof of preferential origin (0 %) Sold online to a buyer in the EU (distance sale)

Customs value €1,000.00
No third-country duty is recorded for this origin.
Additional duties 0 % to 50 %, depending on the producer or certificate not included
Import VAT 19 % €190.00
Total €1,190.00

Specific duties (per kg, per item) and rates that depend on the producer are not in the total.

Documents and checks for United Kingdom

Import control of organic products: Document required, banned without it C644 Y929
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit): Depends on quantity or value
Entry into free circulation restriction - feed and food: Document required, banned without it C678 Y854 Y855

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 2202990000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Measures 1
	Destination	Start	Duty / Tax	Legal base Measure type
1011	ERGA OMNES 1011	01-01-2008	LTR	Regulation2658/87 Supplementary unit 109

Controls and documents 1
	Destination	Start	Duty / Tax	Legal base Measure type
1011	ERGA OMNES 1011	01-03-2021	Depends on quantity or value	Regulation0952/13 Declaration of subheading submitted to physical restrictions (net weight/supplementary unit) 484

History

Duty rates and measures for this code over time (yearly snapshots).

Preferential rules of origin for 2202990000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EU-Algeria Association Agreement · Algeria
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Egypt Association Agreement · Egypt
EU-Georgia DCFTA · Georgia
EU-Jordan Association Agreement · Jordan
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
EU-Tunisia Association Agreement · Tunisia
EU-Ukraine DCFTA · Ukraine

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 / or: Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 / or: Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product, and in which all the materials of headings 0401 to 0406 used are wholly obtained
EPA CARIFORUM

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product; – any fruit juice used (except for orange, grape, pineapple, lime and grapefruit juices) must already be originating
EPA Eastern and Southern Africa

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. / or: Manufacture: using materials not classified in headings 2207 or 2208, in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product; any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product; – any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

Beverages, spirits and vinegar / or: Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which: all the materials of sub-headings 0806 10, 2009 61, 2009 69 used are wholly obtained, and the individual weight of sugar [13] and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and the total combined weight of sugar [14] and the materials of Chapter 4 used does not exceed 60 % of the weight of final product [13] See Introductory Note 4.2 . / or: [14] See Introductory Note 4.2 .
EU-Israel Association Agreement · Israel

Waters, including mineral waters and aerated waters, containing added sugar or other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must be wholy obtained
EU-Iceland FTA · Iceland

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 / or: Manufacture: – from materials of any heading, except that of the product, – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and – in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
EU-Japan EPA · Japan

CTH, provided that: - the total weight of non-originating materials of Chapter 4 and heading 19.01 used does not exceed 10 % of the weight of the product; and - the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product.
EU-Korea FTA · South Korea

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 / or: Manufacture: – from materials of any heading, except that of the product, – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, – in which all the fruit juice used (except that of pineapple, lime or grapefruit) of heading 2009 is originating, and – in which all the materials of subheadings 1211 20 and 1302 19 used are wholly obtained
EU-Central America Association Agreement

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
EU-Lebanon Association Agreement · Lebanon

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 / or: Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
EU-Mexico Global Agreement · Mexico

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which: all the materials used are classified within a heading other than that of the product, the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
EU-Palestine Interim Association Agreement · Palestine

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product; any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
EPA SADC · South Africa

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non–alcoholic beverages, not including fruit or vegetable juices of heading No 2009 / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex–works price of the product; any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
EU-Singapore FTA · Singapore

Beverages, spirits and vinegar / or: Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which: all the materials of sub-headings 080610, 200961, 200969 used are wholly obtained, and the individual weight of sugar [13] and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and the total combined weight of sugar [14] and the materials of Chapter 4 used does not exceed 40 % of the weight of final product [13] See Introductory Note 4.2 . / or: [14] See Introductory Note 4.2 .
EU-Viet Nam FTA · Vietnam

Beverages, spirits and vinegar. / or: Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which: all the materials of sub-headings 080610, 200961, 200969 used are wholly obtained; and the individual weight of sugar and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 2202990000

2202 CN Explanatory Notes: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

The expression ‘non-alcoholic beverages’ is defined in note 3 to this chapter. Non-alcoholic beverages of this heading are liquids directly suitable and intended for human consumption by drinking regardless of the quantity in which they are absorbed, or the special purposes for which various kinds of liquids may be consumed, in so far as they are not included in any other more specific heading. Purely subjective, variable factors such as the manner in which such beverages are taken or the purpose for which they are consumed, e.g. to quench thirst or to improve health, are not relevant for their classification (see the judgment of the Court of Justice of the European Union in case 114/80). This heading includes, interalia, liquid, ready-to-drink nutrition for infants.

2202 99 CN Explanatory Notes: Other

These subheadings do not include liquid food preparations consisting predominantly of fats and oils of Chapter 15 (generally heading 2106 or Chapter 15). (See also the Harmonised System Classification Opinion 2106.90/42).

2202 99 19 CN Explanatory Notes: Other

This subheading includes tonic preparations as described in the explanatory note to this chapter, general, second paragraph. These non-alcoholic beverages, often referred to as food supplements, may be based on extracts from plants (including herbs) and may contain added vitamins and/or minerals. In general, these preparations should maintain general health and well-being; therefore, they differ from the flavoured or sweetened waters and other soft drinks of subheading 2202 10 00, referred to in the HS Explanatory Note to heading 2202, paragraph (A).

2202 99 91 - 2202 99 99 CN Explanatory Notes: to 2202 99 99

Other, containing by weight of fat obtained from the products of headings 0401 to 0404 These subheadings include the liquid product known commercially as ‘filled milk’, provided that it is a beverage ready for consumption. ‘Filled milk’ is a product with a basis of skimmed milk or powdered skimmed milk to which are added refined vegetable fats or oils in a quantity almost identical to the quantity of natural fat extracted from the initial whole milk. This beverage is classified in the subdivisions of these subheadings according to its milkfat content. See the explanatory note to subheading 2202 99 19.

Notes to chapter 22

Notes 1. This chapter does not cover: (a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C. 3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. Subheading note 1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar. Additional notes 1. Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage. 2. For the purposes of headings 2204 and 2205 and subheading 2206 00 10 : (a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature; (b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature; (c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths; (d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment; (e) ‘% vol’ is the symbol for alcoholic strength by volume. 3. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume. 4. For the purposes of subheadings 2204 21, 2204 22 and 2204 29 : A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise. The total dry extract must be determined with the densimeter at 20 °C; B. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification: 1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre; 2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre; 3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre; 4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre. Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98, 2204 22 98 and 2204 29 98; (b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33. 5. Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include: (a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product: — having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and — obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine; (b) wine fortified for distillation, that is to say, a product: — having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol, — obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and — having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid; (c) liqueur wine, that is to say, a product: — having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and — obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol, — by freezing, or — by the addition during or after fermentation: — of a product derived from the distillation of wine, or — of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or — of a mixture of these products. However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol. 6. For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29 : (a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations; (b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations; (c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council. 7. For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %. 8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205. 9. For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water. 10. For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’: — fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings, — fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C. 11. For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid. 12. Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances: (a) automotive petrol (conforming to EN 228); (b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE); (c) methyl tert-butylether (MTBE); (d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA); (e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol); (f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol). The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph. 13. For the purposes of subheadings 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009 (189), by the factor of 6,25.

Other explanatory notes for the chapter

Additional note 2(b) The potential alcoholic strength by volume is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 litres of the product in question by a factor of 0,6.

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 2202990000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

UK 2202991911 Valid Oct 24, 2025 to Oct 23, 2028 · Ruling 600013599 on GOV.UK

Mango juice drink containing the following ingredients: grape juice, mango puree, water, orange juice and passionfruit puree. The mango juice drink is put into 250ml glass bottles with a steel twist off cap. There are 24 bottles that are packaged in cardboard box cases. The product contains sugar.

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: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b Has been used to identify the type of packaging: Packaged in cardboard boxes GIR 6 Has been used to classify this product by the terms of heading 220299: Other than waters, including mineral waters and aerated waters, containing …
UK 2202991911 Valid Oct 24, 2025 to Oct 23, 2028 · Ruling 600013600 on GOV.UK

Cherry juice drink contains the following ingredients: grape juice, cherry juice, water, cherry puree and lemon juice. The product contains sugar. The cherry juice drink is put into 250ml glass bottles with a steel twist off cap. There are 24 bottles that are packaged in cardboard box cases.

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 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b Has been used to identify the type of packaging: Packaged in cardboard boxes GIR 6 Has been used to classify this product by the terms of heading 220299: Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; Other than non-alcoholic beer. 8 Digit code 22029919: …
UK 2202991911 Valid Oct 25, 2025 to Oct 24, 2028 · Ruling 600013601 on GOV.UK

Summer fruit juice drink contains the following ingredients: grape juice, water, strawberry puree, raspberry puree, blackberry puree and blackcurrant puree. The summer fruit juice drink is put into 250ml glass bottles with a steel twist off cap. The product contains sugars. There are 24 bottles that are packaged in cardboard box cases.

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: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b Has been used to identify the type of packaging: Packaged in cardboard boxes GIR 6 Has been used to classify this product by the terms of heading 220299: Other than waters, including mineral waters and aerated waters, containing …

+ 29 more

UK 2202991911 Valid Jan 14, 2026 to Jan 13, 2029 · Ruling 600014957 on GOV.UK

A ready-to-drink, non-alcoholic beverage, which contains popping boba, in an aluminium can. Intended for human consumption and consumed directly after opening. 490ml. Ingredients: Brewed Green Tea (Water, Green Tea Leaves), Sugar, Popping Boba (Water, Fructose, Calcium Lactate E327, Sodium Alginate E401, Starch Acetate, Juice Concentrate, Passion Fruit Juice Concentrate, Artificial Flavours, Xanthan Gum E415, Malic Acid E296, Artificial Mango Flavour, Beta-Carotene E160a), Mango (Mango, Passion Fruit), Calcium Lactate E327, Xanthan Gum E415, Ascorbic Acid E300, Sodium Hexametaphosphate, Beta-Carotene E160a, Malic Acid E296.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5b has been used to identify the type of packaging – 490ml can. GIR 6 has been used to classify the goods to subheading level 220299 Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; Other than non-alcoholic beer. 8 Digit Code 22029919 – Other; Not containing …
UK 2202991919 Valid May 21, 2025 to May 20, 2028 · Ruling 600013035 on GOV.UK

A non-alcoholic malt drink used as a nutritious, energy-boosting, and refreshing beverage. Ingredients include barley, sorghum, hops, water, caramel, sugar, vitamins and carbon dioxide. Drink is not fermented. Packaged in glass bottles (33cl and 60cl sizes) or cans (33cl).

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991919 - Containing sugar …
UK 2202991919 Valid May 21, 2025 to May 20, 2028 · Ruling 600013036 on GOV.UK

A non-alcoholic malt drink. Ingredients include barley malt, sorghum, hops, water, caramel, sugar, vitamins and carbon dioxide. Drink is not fermented. Packaged in glass bottles (33cl and 60cl sizes) or cans (33cl).

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991919 - Containing sugar …
UK 2202991919 Valid May 21, 2025 to May 20, 2028 · Ruling 600013037 on GOV.UK

A non-alcoholic malt drink. Ingredients include barley, sorghum, hops, water, caramel, sugar, vitamins, minerals and carbon dioxide. Drink is not fermented. Packaged in glass bottles (33cl and 60cl sizes) or cans (33cl).

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991919 - Containing sugar …
UK 2202991919 Valid Aug 17, 2026 to Aug 16, 2029 · Ruling 600016090 on GOV.UK

One litre of tropical juice made from squeezed and pressed juice. This is for immediate consumption. Ingredients: Apple Juice (Apple Juice, Ascorbic Acid), Orange Juice, Mango Purée, Pineapple Juice, Banana Purée (Banana Purée, Citric Acid, Ascorbic Acid), Passion Fruit Juice, Pineapple Puree.

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 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 6 - Has been used to classify this product by the terms of heading 220299: Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; other than non-alcoholic beer. 8 Digit Code 22029919: Not containing products of headings 0401 to 0404 or fat obtained from products …
UK 2202991991 Valid Mar 3, 2026 to Mar 2, 2029 · Ruling 600014861 on GOV.UK

A ready-to-drink peach flavour fruit juice beverage containing suspended diced fruit pieces. Ingredients include water, fruit pulp, fruit juice concentrates and fruit pieces. Packaged in 250ml retail glass bottles for direct human consumption.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 250ml glass bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991991 - …
UK 2202991991 Valid Mar 3, 2026 to Mar 2, 2029 · Ruling 600015237 on GOV.UK

Mango juice with fruit pieces. A ready-to-drink mango fruit juice beverage with suspended diced fruit pieces. Ingredients include water, fruit pulp, fruit juice concentrates and fruit pieces. Packaged in 250ml retail glass bottles for direct human consumption.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 250ml glass bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991991 - …
UK 2202991991 Valid Mar 3, 2026 to Mar 2, 2029 · Ruling 600015238 on GOV.UK

Orange juice with fruit pieces. A ready-to-drink orange fruit juice beverage with orange sacs suspended within the liquid. Ingredients include water, fruit juice concentrates and fruit pieces. Packaged in 250ml retail glass bottles for direct human consumption.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 250ml glass bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991991 - …
UK 2202991991 Valid Mar 3, 2026 to Mar 2, 2029 · Ruling 600015290 on GOV.UK

Pineapple juice with suspended pineapple fruit pieces. A ready-to-drink pineapple fruit juice beverage with suspended diced fruit pieces. Ingredients include water, fruit juice concentrates and fruit pieces. Packaged in 250ml retail glass bottles for direct human consumption.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 250ml glass bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991991 - …
UK 2202991999 Valid Feb 19, 2025 to Feb 18, 2028 · Ruling 600011935 on GOV.UK

It is a dietary liquid supplement designed to maintain skin, hair and nail health. It contains the following ingredients: Marine collagen hydrolysate (fish), fructose, citric acid, peach flavour, lemon flavour, sodium benzoate, potassium sorbate, hyaluronic acid, zinc sulphate, tocopherol acetate, selenium yeast, sucralose and water. They are packaged in a box that has 10 single shots.

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: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 220299 – Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening …
UK 2202991999 Valid Feb 18, 2025 to Feb 17, 2028 · Ruling 600012184 on GOV.UK

A liquid dietary supplement containing fulvic acid, trace minerals, and natural zeolite that work to support gut health, immune function, and detoxification. Recommended consumption: drink daily by adding 2 ml to 8-10 ounces of filtered water. Packaged in a 60ml bottle and contains 30 servings.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 60ml bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 - Other …
UK 2202991999 Valid Feb 18, 2025 to Feb 17, 2028 · Ruling 600012187 on GOV.UK

A dietary supplement concentrated liquid suspension of made of minerals and water. This is helps to detoxify the body of harmful heavy metals and toxins in a natural manner. Recommended consumption: take 4 drops, 3 times daily in water or other beverage. Packaged in a 20ml bottle containing 100 servings.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 20ml bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 - Other …
UK 2202991999 Valid Feb 18, 2025 to Feb 17, 2028 · Ruling 600012189 on GOV.UK

A spray dietary supplement concentrated liquid suspension containing natural mineral and water. This helps to detoxify the body of harmful heavy metals and toxins. Recommended consumption:4 sprays, 3 times daily. 60ml bottle containing 93 servings.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 60ml bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 - Other …
UK 2202991999 Valid Feb 18, 2025 to Feb 17, 2028 · Ruling 600012190 on GOV.UK

A herbal dietary supplement in the form of concentrated liquid drops that can be added to water to support digestive health. Product contains water and herbal extracts in a liquid tincture to support digestive health and overall well-being. Each bottle contains 42 servings (taken twice a day) for a 21-day supply.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 - Other than …
UK 2202991999 Valid Jan 8, 2026 to Jan 7, 2029 · Ruling 600014184 on GOV.UK

The product is a peach–mango food supplement containing omega-3 and omega-6 supplement oil. It is intended for direct consumption, with a recommended intake of one tablespoon daily (15 ml). The product is packaged in a 16 oz plastic bottle with an aptar snap-top cap and an induction seal. Production process: Ingredients are mixed, heated to a specified temperature for a specified time, powdered ingredients are added, emulsion is incorporated, flavours are added and mixed, then cooled down. The mixture is filled into bottles, capped, and heat-sealed. Ingredients: Glycerin, Sunflower Oil, Refined Ahiflower® Seed Oil, Purified Water, Potassium Bicarbonate (Natural Mineral), Natural Vanilla Extract, Natural Peach Extract, Natural Mango Extract, Citrus Oil, Beta-Carotene (Natural Colour), Citric Acid (pH Adjuster), Vitamin E (as d-alpha-tocopherol).

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 (GIRs): GIR 1 - has been used to classify this product by the terms of heading 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 GIR 5B - has been used to identify the type of packaging: In a plastic bottle with an aptar snap-top cap. GIR 6 - has been used to classify the goods to subheading level 220299 - Other than Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; Other than non-alcoholic beer 8 …
UK 2202991999 Valid Jan 26, 2026 to Jan 25, 2029 · Ruling 600014813 on GOV.UK

A ready-to-drink oral liquid food supplement designed for adults who wish to support the normal appearance of their skin and maintain general well-being as part of a balanced diet and healthy lifestyle. Ingredients include fish collagen peptide, swallow’s nest, silk peptide, propolis extract, coix seed extract, cherry blossom extract, salmon cartilage extract, soybean extract, yucca extract, and vitamins. The components, together with flavourings and sweetener, are mixed with water to create a homogeneous liquid. Each retail carton is supplied with 10 individual 30ml bottles, with every bottle designed to deliver a single daily dose of the liquid supplement.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 30ml bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 - Other …
UK 2202991999 Valid Mar 10, 2026 to Mar 9, 2029 · Ruling 600015058 on GOV.UK

A ready-to-drink aloe vera drink with no added sugar. Ingredients include water, aloe vera juice, aloe vera gel, calcium lactate, flavouring, citric acid, sodium citrate and sucralose. Packaged in a 500ml plastic bottle.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 500ml plastic bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 …
UK 2202991999 Valid Mar 10, 2026 to Mar 9, 2029 · Ruling 600015059 on GOV.UK

A ready-to-drinks apple cider vinegar beverage with no added sugar. Ingredients include water, apple cider vinegar, apple juice, vitamins and flavouring. Packaged in 500ml retail plastic bottles.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 500ml plastic bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 …
UK 2202991999 Valid Mar 10, 2026 to Mar 9, 2029 · Ruling 600015060 on GOV.UK

A ready-to-drink kombucha lemon and ginger beverage with no added sugar. Ingredients include water, ginger juice, apple cider vinegar, acidity regulators, flavourings, black tea extract, sweeteners and lactobacillus. Packaged in 500ml retail plastic bottles.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 500ml plastic bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 …
UK 2202991999 Valid Mar 10, 2026 to Mar 9, 2029 · Ruling 600015061 on GOV.UK

A ready-to-drink kombucha mango and lime beverage with no added sugar. Ingredients include water, kombucha, apple cider vinegar, lime juice, acidity regulators, flavourings, black tea extract, sweeteners and lactobacillus. Packaged in 500ml retail plastic bottles.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 500ml plastic bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 …
UK 2202991999 Valid Mar 10, 2026 to Mar 9, 2029 · Ruling 600015062 on GOV.UK

A ready-to-drink kombucha pineapple and peach beverage with no added sugar. Ingredients include water, kombucha, apple cider vinegar, pineapple juice, acidity regulators, flavourings, black tea extract, sweeteners and lactobacillus. Packaged in 500ml retail plastic bottles.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 500ml plastic bottle GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8-digit code 22029919 - Other; Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 10-digit code 2202991999 …
UK 2202999190 Valid Nov 12, 2024 to Nov 11, 2027 · Ruling 600011421 on GOV.UK

A protein milkshake, this is ready for immediate consumption. The product is strawberry flavour and is available as a pack of six. Ingredients: Milk protein concentrate, skimmed milk, milk protein isolate, water, flavouring stabilizers: Carrageenan, gellan gum acidity regulator: Trisodium citrate, colouring, sweetener

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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 6 has been used to classify this product by the terms of heading 220299: Other than non-alcoholic beer; other, containing by weight of fat obtained from the products of headings 0401 to 0404 8 Digit code 22029991: Less than 0.2% 10 Digit code 2202999190: Other …
UK 2202999590 Valid Dec 22, 2025 to Dec 21, 2028 · Ruling 600014273 on GOV.UK

Apple & kiwi flavoured yogurt (skimmed milk) and milk protein shake that is used for weight loss. The product is produced under UHT (commercially sterile) conditions, with all ingredients being blended into a single liquid mix which is then packed into individual 330 ml units. The product is ready to consume. The products contain the following ingredients: skimmed yoghurt, water, fruit juice from concentrate (lemon, apple), sugar, stabilisers (pectin, guar gum), vegetable oil: maize/corn, vitamin and mineral mix (various), flavour, acid: citric acid, colour (copper complexes of chlorophyllins, lutein), sweetener: sucralose and antioxidant: ascorbyl palmitate. The product is packed into individual consumption units (laminated cardboard composite) with a polypropylene and polyethylene cap. These units are packed into cardboard shipping cases either 12 unit or 24 unit variations.

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: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 2202: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5b Has been used to identify the type of packaging: Packaged in laminated cardboard composite GIR 6 Has been used to classify the goods to subheading level 220299: Other than Waters, including mineral waters and aerated waters, …
UK 2202999990 Valid Dec 24, 2023 to Dec 23, 2026 · Ruling 600009375 on GOV.UK

Bubble Milk Tea (original flavour). The product is a ready made soft drink. It contains the following Ingredients: Water, Tapioca starch Pearls (Modified Tapioca starch(E1412) Distarch Phosphate),Gelling Agents (Xanthan Gum, Sodium Alginate(Vegetable Carbon),Whole milk Powder, Sugar, Black tea Powder(0.15%),Flavouring, Emulsifier(Mono and Diglycerides of Fatty Acids), Stabiliders (Carrageenan, Cellulose Gum),Acidity Regulator(Sodium Carbonates),Salt, Sweetener(Sucralose) Manufacture. They are packaged in aluminium cans that are 315ml then placed in card boxes that are 12 cans to a pack. The product contains over 2% fat per can.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5b has been used to identify the type of packaging - in cans 315ml GIR 6 has been used to classify the goods to subheading level 220299 Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; other than non-alcoholic beer 8 Digit Code 22029999 – Other, containing by …
UK 2202999990 Valid Oct 9, 2024 to Oct 8, 2027 · Ruling 600011285 on GOV.UK

Taro Bubble Milk Tea. The product is a readymade non-alcoholic, ready to drink, soft drink. slightly thick liquid with added konjac pearls. The product contains the following ingredients Water, Konjac pearls, Sugar, Non-dairy creamer, Black tea, Skimmed milk powder, Whole milk powder, Glycerol monostearate, Taro flavour, Gellangum, Sodium, Sucralose, Colour (e133, e127) With a fat content of 2.61gms per bottle. These ingredients are then mixed together and heat-treated during process. The Konjac pearls are added at the filling stage. Packaged in a glass bottle of a volume of: 290ml. 6 bottles to a shrink-wrapped SRP tray. Konjac pearls, unlike traditional tapioca pearls, are made from the konjac plant – a tropical flower found in Southeast Asia. Its texture could be described as jelly-like. Similarly to Pearl Boba) Taro is a plant which derives from Asia and is found mostly in the tropical regions. Taro roots have a similar texture to sweet potato taste almost neutral. The taro pearl milk tea itself is a mixture of taro powder, green tea, milk creamer and tapioca pearls.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b has been used to identify the type of packaging - Glass Bottle Volume: 290ml. 6 bottles to a shrink wrap plastic tray. GIR 6 has been used to classify the goods to subheading level 220299 Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: other than …
UK 2202999990 Valid Oct 9, 2024 to Oct 8, 2027 · Ruling 600011286 on GOV.UK

Matcha Bubble Milk Tea. The product is a readymade non-alcoholic, ready to drink, soft drink. slightly thick liquid with added konjac pearls. The product contains the following ingredients. Water, Konjac pearl, Sugar, Non-dairy creamer, Black tea, Skimmed milk powder, Whole milk powder, Glycerol monostearate, Matcha flavour, Gellangum, Sodium, Sucralose, Colour (e142) With a fat content of 2.61gms per bottle. These ingredients are then mixed together and heat-treated during the production process. The Konjac pearls are added at the bottling stage. Packaged in a glass bottle of a volume of 290ml. 6 bottles to a shrink-wrapped SRP tray. Matcha is made from shaded and young green tea leaves; green tea powder is made from mature leaves that are exposed to the sun during the growing process. Matcha powder is made by stone-grinding the tea leaves, green tea power is made by pulverizing the leaves with air pressure. Konjac pearls unlike traditional tapioca pearls, are made with the konjac plant – a tropical flower found in Southeast Asia. Its texture could be described as jelly-like. Similarly to Pearl Boba, it is vegetarian.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b has been used to identify the type of packaging - Glass bottle of Volume: 290ml - 6 bottles to a shrink-wrapped SRP tray. GIR 6 has been used to classify the goods to subheading level 220299 Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: other than …
UK 2202999990 Valid Oct 9, 2024 to Oct 8, 2027 · Ruling 600011287 on GOV.UK

Brown Sugar Bubble Milk Tea. The product is a readymade non-alcoholic, ready to drink, soft drink. slightly thick liquid with added konjac pearls. The product contains the following ingredients. Water, Konjac pearl, Sugar, Non-dairy creamer, Black tea, Skimmed milk powder, Whole milk powder, Glycerol monostearate, Brown sugar flavour, Gellangum, Sodium, Sucralose. These ingredients are then mixed together and heat-treated during process. The Konjac pearls are added at this stage. Packaged in a glass Bottle of a volume of: 290ml. 6 bottles to a shrink-wrapped SRP tray. Konjac pearls unlike traditional tapioca pearls, are made from the Konjac plant – a tropical flower found in Southeast Asia. Its texture could be described as jelly-like. Similarly to Pearl Boba, it is vegetarian.

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 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009. GIR 5b has been used to identify the type of packaging - Glass Bottle Volume: 290ml GIR 6 has been used to classify the goods to subheading level 220299 Other than waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: other than non-alcoholic beer 8 Digit Code 22029999 – …
UK 2202999990 Valid Dec 19, 2024 to Dec 18, 2027 · Ruling 600011867 on GOV.UK

A ready to drink chocolate flavoured protein shake. The beverage contains water, milk protein concentrate and flavours. The milk protein concentrate is made via an ultrafiltration process using skim milk. The beverage is ultra-heat treated. Packaged in packs of 12 cartons of 325 ml each.

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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 12 cartons of 325 ml each GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8 digit code 22029999 - Other, containing by weight of fat obtained from the products of headings 0401 to 0404; 2% or more 10 digit-code 2202999990 - Other …
UK 2202999990 Valid Dec 19, 2024 to Dec 18, 2027 · Ruling 600011868 on GOV.UK

A ready to drink vanilla flavoured protein shake. The beverage contains water, milk protein concentrate and flavours. The milk protein concentrate is made via an ultrafiltration process using skim milk. The beverage is ultra-heat treated. Packaged in packs of 12 cartons of 325 ml each.

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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 2202 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 GIR 5B has been used to identify the type of packaging: 12 cartons of 325 ml each GIR 6 has been used to classify the goods to subheading level 220299 - Other than non-alcoholic beer 8 digit code 22029999 - Other, containing by weight of fat obtained from the products of headings 0401 to 0404; 2% or more 10 digit-code 2202999990 - Other …

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Tariff quotas for 220299

Open 09.0709 Origin: Norway

— Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured — Non-alcoholic beer containing sugar — Soya-based beverages with a protein content of 2,8 % or more by weight containing sugar (sucrose or invert sugar) — Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8 of the Union Customs Code, cereals of Chapter 10 of the Union Customs Code or seeds of Chapter 12 of the Union Customs Code containing sugar (sucrose or invert sugar) — Other non-alcoholic beverages containing sugar (sucrose or invert sugar)

Jan 1, 2026 – Dec 31, 2026

4,985,868 Litres

Balance left (21.7%)

Volume 23,029,000
Critical 09.9017 Origin: United States

US - Certain non-alcoholic beverages

Jul 1, 2026 – Jun 30, 2027

18,106,549 Kilograms

Balance left (90.5%)

Volume 20,000,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 220299

Extra-EU imports: €421.2M; 326,862 t
Extra-EU exports: €2.5B

Top origin countries by import value

United Kingdom €73.5M
Switzerland €65.6M
South Korea €36.4M
China €28.1M
Taiwan €25.5M

CN8 codes below this code: 6. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

HS 2028 change

This subheading changes on 1 January 2028.

HS 2022 subheading 220299 is split. New HS 2028 subheadings: 220221, 220222, 220223, 220224, 220225, 220229, 220299.

From the WCO HS 2022 to HS 2028 correlation tables, a guide only. The EU sets its own CN codes for 2028.

Tariff changes for 220299 since 2016

Jun 2022 2202991995 Code added
Jan 2017 25 codes Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 220299

4% + 10 GBP / 100 kg
4% + 17 GBP / 100 kg
6% + 11 GBP / 100 kg
8%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

Austria 20 %
Belgium 21 % maybe 6 %
Bulgaria 20 %
Croatia 25 % maybe 5 %
Cyprus 19 %
Czechia 21 % maybe 12 %
Denmark 25 %
Estonia 24 %
Finland 25.5 % maybe 13.5 %
France 20 % maybe 5.5 %
Germany 19 % maybe 7 %
Greece 24 % maybe 13 %
Hungary 27 % maybe 5 %, 18 %
Ireland 23 %
Italy 22 %
Latvia 21 % maybe 12 %
Lithuania 21 % maybe 5 %
Luxembourg 17 % maybe 3 %
Malta 18 %
Netherlands 21 % maybe 9 %
Poland 23 % maybe 5 %
Portugal 23 % maybe 6 %
Romania 21 %
Slovakia 23 % maybe 19 %
Slovenia 22 % maybe 9.5 %
Spain 21 %
Sweden 25 % maybe 6 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Preferential rules of origin for subheading 220299 depend on the trade agreement. The Commission publishes them in Access2Markets.

Rules of origin on Access2Markets

Information

When importing or exporting "Other", it is crucial to have the correct HS code or TARIC code. The HS code 2202990000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.

To ensure your business transactions run smoothly when importing or exporting "Other", consider the following points:

Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Other".
Check if any additional licenses, permits, or certificates are required to import "Other" into the destination country or export it from the country of origin.
Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.

In summary, the HS code or TARIC code for "Other" is 2202990000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Other".

HS Code structure

1. Chapter

There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 22 was selected for beverages, spirits and vinegar

2. Heading

The heading determines the specific category within a certain chapter. In the example above, the 02 refers to Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009.

3. Subheading

The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 99 refers to Other.

HS Code tree structure

2200000000 80

Chapter BEVERAGES, SPIRITS AND VINEGAR

2202000000 80

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009

2202100000 80

- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

2202910000 10

- Other

2202910000 80

- - Non-alcoholic beer

2202910010 80

- - - Containing sugar (sucrose or invert sugar)

2202910090 80

- - - Other

2202990000 80

- - Other

2202991100 10

- - - Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404

2202991100 80

- - - - Soya-based beverages with a protein content of 2,8 % or more by weight

2202991111 10

- - - - - Containing sugar (sucrose or invert sugar)

2202991111 80

- - - - - - Fruit juice or vegetable juice diluted with water or aerated

2202991119 80

- - - - - - Other

2202991191 10

- - - - - Other

2202991191 80

- - - - - - Fruit juice or vegetable juice diluted with water or aerated

2202991199 80

- - - - - - Other

2202991500 80

- - - - Soya-based beverages with a protein content of less than 2,8 % by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10 or seeds of Chapter 12

2202991511 10

- - - - - Containing sugar (sucrose or invert sugar)

2202991511 80

- - - - - - Fruit juice or vegetable juice diluted with water or aerated

2202991519 80

- - - - - - Other

2202991591 10

- - - - - Other

2202991591 80

- - - - - - Fruit juice or vegetable juice diluted with water or aerated

2202991599 80

- - - - - - Other

2202991900 80

- - - - Other

2202991911 10

- - - - - Containing sugar (sucrose or invert sugar)

2202991911 80

- - - - - - Fruit juice or vegetable juice diluted with water or aerated

2202991919 80

- - - - - - Other

2202991991 10

- - - - - Other

2202991991 80

- - - - - - Fruit juice or vegetable juice diluted with water or aerated

2202991995 80

- - - - - - De-alcoholised wine with an alcoholic strength by volume not exceeding 0,5% vol.

2202991999 80

- - - - - - Other

2202999100 10

- - - Other, containing by weight of fat obtained from the products of headings 0401 to 0404

2202999100 80

- - - - Less than 0,2 %

2202999110 80

- - - - - Fruit juice or vegetable juice diluted with water or aerated

2202999190 80

- - - - - Other

2202999500 80

- - - - 0,2 % or more but less than 2 %

2202999510 80

- - - - - Fruit juice or vegetable juice diluted with water or aerated

2202999590 80

- - - - - Other

2202999900 80

- - - - 2 % or more

2202999910 80

- - - - - Fruit juice or vegetable juice diluted with water or aerated

2202999990 80

- - - - - Other

Tariff number 2202990000 80 - Other

Import trade restrictions for 2202990000 80

Explanation of trade restrictions

Estimate the import cost for 220299

Export measures for 2202990000

History

Preferential rules of origin for 2202990000

Legal and explanatory notes for 2202990000

UK advance tariff rulings for 2202990000

Tariff quotas for 220299

EU trade in 2025 for 220299

Top origin countries by import value

HS 2028 change

Tariff changes for 220299 since 2016

UK import duty for 220299

Import VAT in the EU

Rules of origin

Information

HS Code structure

1. Chapter

2. Heading

3. Subheading

HS Code tree structure