andere alkoholhaltige Getränke

2025/1221

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. Documented CN 2026 code: 22089069.

2019/923

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 product is an alcoholic beverage that has not retained the character of a product falling under heading 2206 (see also the Harmonized System Explanatory Notes to heading 2206 , third paragraph) as the added substances have led to a loss of the properties and characteristics of a fermented apple juice. The fact that the distilled alcohol does not exceed, either in volume or percentage, 49 % of the alcohol present in the product, with the remaining 51 % resulting from a process of fermentation, is not a classification criterion as there is no majority rule by percentages that determines the character of products of heading 2206 . Consequently, classification under heading 2206 is excluded as the product shows objective characteristics similar to those of a spirituous beverage and not anymore those obtained by fermentation of a specific fruit or plant. The product is therefore to be classified under CN code 2208 90 69 as other spirituous beverage in containers holding two litres or less. Documented CN 2026 code: 22089069.

160/2007

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1(b) to Chapter 30, and by the wording of CN codes 2208, 2208 90 and 2208 90 69. The product cannot be regarded as a medicament of Chapter 30. Neither the label, nor the accompanying user directions nor the packaging contains any information about the type and concentration of the active substance(s). Only the amount and type of plants or parts of plants used are mentioned. The conditions of Additional Note 1(b) to Chapter 30 are therefore not met. The product is a spirituous beverage of heading 2208, having the characteristics of a food supplement, designed to maintain general health or well-being, based on extracts from plants (see the Harmonised System Explanatory Note to heading 2208, third paragraph, item 16). Documented CN 2026 code: 22089069.

Toorank Productions BV v Staatssecretaris van Financiën

Judgment of the Court (First Chamber) of 12 May 2016.#Toorank Productions BV v Staatssecretaris van Financiën.#References for a preliminary ruling — Common Customs Tariff — Classification for customs purposes — Combined Nomenclature — Tariff heading 2206 — Tariff heading 2208 — Alcoholic beverages obtained through fermentation followed by purification — Addition of additives to alcoholic beverages obtained through fermentation followed by purification — Beverages which have lost the properties of beverages falling under tariff heading 2206.#Joined Cases C-532/14 and C-533/14.