Information for ruling 600007996
This section is Advance Tariff Ruling
- Start date
- 23 Aug 2023
- Expiry date
- 22 Aug 2026
- Commodity code
- 1702909500 (opens in new tab)
- Description
- Organic Coconut Sugar Coconut sugar is a natural sweetener and sugar substitute produced from carefully extracted organic coconut nectar from the flower sap of the coconut (Cocos Nucifera L.) Coconut nectar is collected and cooked on slow heat to let the liquid evaporate until coconut sugar granules are formed. Coconut sugar is 100% natural, with no additives, no anti-fermenting agents, no preservatives, and no chemicals. Ingredients: 100% Organic Coconut Sugar For Food Production Packaging: HDPE blue liner, corrugated box Comprises of glucose, fructose, sucrose and inulin
- Keywords
-
- COCONUTS
- SUGARS
- OF COCONUT
- FOR FOOD INDUSTRY
- SWEETENING MATTERS
- 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)). GIR 1 has been used to classify this product by the terms of heading 1702 - Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel GIR 5b has been used to identify the type of packaging - HDPE blue liner, corrugated box. GIR 6 has been used to classify the goods to subheading level 170290 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose 8 Digit Code 17029095 – Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1702 refers