Carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14.5% of alcohol by volume (Tariff notice 18)
Check the tariff classification for carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14.5% of alcohol by volume.
A was published on 19 June 2025 and entered into force 20 days after this date.
Reg. 2025/1221
This is not considered a change in Northern Ireland practice.
Description of the goods
A carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14,5 % of alcohol by volume.
It is produced by mixing an alcoholic liquid with a carbonated non-alcoholic liquid in proportions by volume of approximately 76 % and 24 %, respectively.
The alcoholic liquid is made by mixing fermented apple juice with rectified ethyl alcohol, glucose-fructose syrup, citric acid, and water. It has a strong alcoholic smell and taste and lacks the smell and taste of a fermented beverage produced from apple juice. The carbonated non-alcoholic liquid contains water, glucose-fructose syrup, carbon dioxide, citric acid, blackcurrant flavouring, preservatives, and colourants (E122, E151).
The fermented alcohol component in the product accounts for 54 % and the rectified alcohol accounts for 46 % of the total alcohol content.
The final product has the smell and taste of blackcurrant and is intended for direct consumption. It is put up for retail sale as a blackcurrant flavoured alcoholic beverage in 0.5 litre plastic bottles.
New regulation
Classification (Combined Nomenclature (CN) code)
2208 90 69
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2208, 2208 90 and 2208 90 69.
The alcoholic liquid used in the final product lacks the taste and smell of a beverage produced from a particular fruit or natural product, and thus does not retain the character of a product falling in heading 2206. Therefore, the final product cannot be classified as a fermented beverage or as a mixture of a fermented beverage and a non-alcoholic beverage under heading 2206 (see also the Harmonized System Explanatory Notes to heading 2206, third paragraph, and the Combined Nomenclature Explanatory Notes to heading 2206 00).
Consequently, the product is to be classified under CN code 2208 90 69 as other spiritous beverage in containers holding 2 litres or less
Contact details
Tariff Classification
Customs Policy and Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.