Find a new explanatory note to the Combined Nomenclature about undenatured ethyl alcohol and other fermented beverages.
A new explanatory note to the Combined Nomenclature (CN) was published on 1 July 2019.
This is not considered a change in UK practice.
New explanatory note to the CN
Explanatory note to CN heading 2206 00
On page 101, the explanatory note to CN heading ‘2206 00 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included’ is replaced by the following text:
‘Products obtained through fermentation remain classified under heading 2206 provided that they retain the character of products classified under that heading, namely that of fermented beverages. Products to which, for instance, distilled alcohol, water and other substances (such as syrup, various aromas and colouring’s, and, in some cases, a cream base) have been added, might have changed their characteristics. When those additions result in losing the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product, that is to say a fermented beverage of heading 2206, those products are to be classified under heading 2208 (see, to that effect, for example the judgements of the Court of Justice of the European Union in Case C-150/08 (1) and in Joined Cases C-532/14 and C-533/14 (2)).
Explanatory note to CN subheadings 2208 90 91 and 2208 90 99
On page 104, the explanatory note to CN subheadings ‘2208 90 91 and 2208 90 99 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, in containers holding’ is replaced by the following text:
‘Products which are obtained not exclusively through fermentation but also through a process of purification, which leads to those products losing the properties and characteristics of fermented beverages and acquiring those of ethyl alcohol, are classified under heading 2208 (see, to that effect, for example the judgement of the Court of Justice of the European Union in Case C-196/10 (3) as regards a liquid described as a “malt beer base” with an alcoholic strength by volume of 14% and obtained from brewed beer which has been clarified and then subjected to ultrafiltration, by which the concentration of ingredients such as bitter substances and proteins has been reduced).
See also the explanatory note to heading 2206 00.
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