Division Notes to Chapter 22 (extract from the Notes to this Chapter of the CN)
United Kingdom
‘…
3.
For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
…’
| CN code | Description | Qualification and explanation |
|---|---|---|
| (1) | (2) | (3) |
| ex 2202 99 99 | Other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 and containing 2 % or more by weight of fat obtained from the products of heading 0401 to 0404 | Milk and dairy products only. |