Flavour pods (Tariff notice 2)
Check the tariff classification for flavour pods.
New regulation
A new Regulation was published in the Official Journal on 18th November 2022 and entered into force 20 days after this date.
L299/17
Reg 2022/2259
This is not considered a change in Northern Ireland practice.
Description of goods
A plastic ring with an external diameter of approx. 4 cm and an internal diameter of approx. 2 cm. The ring has two small openings on the outside and inside. It contains a strip of nonwoven fabric impregnated with odoriferous substances.
The product is placed within the mouthpiece of specific drinking bottles to aromatise ambient air that is aspirated while drinking water from the mouthpiece. The aromatised air is perceived retro-nasally (that is, from inside the oral cavity), which gives the consumer the impression of a flavoured drink.
The product is available in different fragrances and packaged in aluminium composite foil bags for retail sale as aroma pods for the production of scent.
Classification (Combined Nomenclature (CN) code)
3307 90 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00.
The product is neither of a kind used as raw materials in industry nor is it a preparation of a kind used for the manufacture of beverages. The product does not add an aroma to the liquid, and thus it does not impart a fragrance to the beverage itself. Therefore, classification under heading 3302 is excluded.
The product is designed to aromatise air, which is aspirated together with the water from the drinking bottle. It contains a strip of nonwoven fabric impregnated with a perfumery preparation within the meaning of note 4 to Chapter 33 for this purpose (see also the Harmonised System Explanatory Notes to heading 3307, point (V)(5)).
Consequently, the product is to be classified under CN code 3307 90 00 as other perfumery not elsewhere specified or included.
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.