Keywords
Summary

Keywords

Common Customs Tariff – Tariff headings – ‘Malt beer base’, alcoholic strength by volume of 14% and obtained from brewed beer which has been clarified and then subjected to ultrafiltration which has the effect of reducing the concentration of ingredients characteristic of beer

(Council Regulation No 2658/87, Annex I)

Summary

Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2587/91, must be interpreted as meaning that a liquid described as a ‘malt beer base’ with an alcoholic strength by volume of 14% and obtained from brewed beer which has been clarified and then subjected to ultrafiltration, by which the concentration of ingredients such as bitter substances and proteins has been reduced, must be classified under heading 2208 of the Combined Nomenclature set out in Annex I to that regulation, as amended.

On the one hand, since the ‘malt beer base’ is not an end product intended for consumption but rather an intermediate product for use in the production of a mixed drink, it should not be considered to be an alcoholic beverage. On the other, the ‘malt beer base’ is not obtained purely and simply by fermentation but is thereafter subjected to ultrafiltration. As a result of this additional treatment, the product in question, which is produced from brewed beer, loses the objective properties and characteristics particular to beer under heading 2203 of the Combined Nomenclature. The objective properties and characteristics of the ‘malt beer base’ correspond, by contrast, to those of ethyl alcohol under heading 2208 or are, in any event, akin to those properties and characteristics.

(see paras 34, 37, 41, operative part)