Information for ruling 600008129
This section is Advance Tariff Ruling
- Start date
- 02 Aug 2023
- Expiry date
- 01 Aug 2026
- Commodity code
- 1703100000 (opens in new tab)
- Description
- Black Treacle This product is used as a baking ingredient to contribute to the flavour and colour of products like biscuits or cakes. Manufactured from cane molasses, standardised with partially inverted sugar syrup to achieve a consistently coloured / flavoured product. Sold in 680g retail bottles but is also available in catering sized buckets.
- Keywords
-
- FOR COOKING
- AS SYRUPS
- CANE MOLASSES
- IN BOTTLES
- FOR BAKING
- 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: General Interpretative Rules (GIR)s GIR 1 has been used to classify the product by the terms of heading 1703 - molasses resulting from the extraction or refining of sugar. GIR 5(b) has been used to identify packagings: sold in 680g retail bottles but is also available in catering sized buckets. GIR 6 has been used to classify the product to subheading 170310 - cane molasses. Also classified in accordance with: HSENs to Heading 1703