Information for ruling 600007729
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2023
- Expiry date
- 10 Jul 2026
- Commodity code
- 1806329000 (opens in new tab)
- Description
- A 90g bar of Milk Chocolate flavoured with real orange oil. Sugar coated milk chocolate candy beans are embedded throughout the chocolate bar. Ingredients: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, whole milk powder, emulsifiers (soya lecithins, lecithins, E476), glazing agents (gum arabic, carnauba wax, beeswax), rice starch, orange oil, salt, glucose syrup, flavouring. *May contain cereals and nuts. Packaged in a decorated plastic wrapper.
- Keywords
-
- CHOCOLATE
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- MILK CHOCOLATE
- OIL OF ORANGE
- FLAVOURED
- AS BARS
- 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)). 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 5B has been used to identify the type of packaging: 90g bar GIR 6 has been used to classify the goods to subheading level 180632 - Other in blocks, slabs or bars; Not filled 8 digit code 18063290 - Other than with added cereal, fruit or nuts Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes to heading 1806