Information for ruling 600005407
This section is Advance Tariff Ruling
- Start date
- 06 Jan 2023
- Expiry date
- 05 Jan 2026
- Commodity code
- 1806907010 (opens in new tab)
- Description
- A powder used to make drinks. This contains cocoa, vitamins and minerals.This is packaged in a 250 gram pack Ingredients: Freeze-dried Coconut Milk Powder Cocoa Soluble Coffee Sweeteners L-glutamine Taurine Mix of vitamins and minerals
- Keywords
-
- NON ALCOHOLIC BEVERAGES
- FOOD PREPARATION
- COCOA
- VITAMINS
- MINERALS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1806: Chocolate and other food preparations containing cocoa GIR 6 has been used to classify this product by the terms of heading 180690: Other 8 Digit code 18069070: Preparations containing cocoa for making beverages 10 Digit code 1806907010: Preparations containing cocoa for making beverages Also classified in accordance with: Harmonised System Explanatory Notes to heading 1806