GFE71 The product is a preparation based on odoriferous substances, of a kind used in the manufacture of an alcoholic beverage to confer the aroma and flavour of the finished beverage. The ingredients of GFE in descending order by weight are water, roasted barley, barley malt, barley and hops. The product is a concentrated essence in liquid form transported in bulk tanks.

GIR 1 and 6. Notes to Section VI and Chapter 33. HSENs to Chapter 33 and heading 3302. The text to codes 3302, 3302.10 and 3302.10.21. Applicant's declaration, Laboratory report R21A0173.