Guidance

Fermented beverages (Tariff notice 11)

Check the update to the tariff classification of fermented beverages.

An update to the Combined Nomenclature of the European Union (CNEN) was published as follows. Regulation 2018/396, dated 13 March 2018 and in L71/36.

Update to the CNEN (2018/396)

Article 1

In Chapter 22 of Part 2 of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87, the second indent of additional note 10 is replaced by the following:

‘— fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C’.

Article 2

This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all member states.

Done at Brussels, 13 March 2018.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This is considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 28 March 2018