Guidance

Spirits obtained by distilling grape wine or grape marc (Tariff notice 10)

Check the tariff classification for spirits obtained by distilling grape wine or grape marc.

New explanatory note

This explanatory note was published on 29 May 2020.

C180/09

This is not considered a change in UK practice.

Explanatory Notes to the Combined Nomenclature of the European Union

(2020/C 180/09)

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows.

Reason

On page 102, between the Explanatory Note to CN heading ‘2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages’ and before the Explanatory Note to CN subheadings ‘2208 30 11 to 2208 30 88 Whiskies’, the following paragraph is inserted:

2208 20 Spirits obtained by distilling grape wine or grape marc

See the HS Explanatory Note to heading 2208, third paragraph, (1).

This subheading includes ‘wine distillate’ (or ‘raw distillate of wine’) which is obtained by the primary distillation, after alcoholic fermentation, of grape wine. It does not have the properties of neutral ethyl alcohol or of a spirit drink but still retains the aroma and taste of the raw material used. Wine distillate can be added to a wine spirit to obtain Brandy or Weinbrand.

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.gov.uk

This Tariff notice is published for information purposes only.

Published 12 June 2020