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  • Leanna Kairua

PUBLIC NOTICE - Tariff Classification - Fruit Drinks

To all Customs Clients – Importers, declarants and brokers.

Please be advised that fruit drinks consisting of a quantity of fruit juice, water and other ingredients are beverages of tariff heading 22.02, not fruit juices of tariff heading 2009.  We base this advice on the World Customs Organisation Customs Tariff Explanatory Notes.


The Customs Tariff Explanatory Notes for heading 2009 state:

the addition of water to a fruit juice, or the addition to a concentrated juice of a greater quantity of water than is necessary to reconstitute the original natural juice results in diluted products which have the character of beverages of 22.02



22.02: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09:

As beverages of heading 22.02 of the Customs Tariff, these products are subject to excise duty, payable on the sugar content of the drink.


We will be monitoring goods classified in heading 2009 to ensure they have been classified correctly. If you have any questions, please contact Irene Hafoka or Elizabeth Tetauru at: Email: Phone: +682 29510

Some fruit drink examples:

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