Information for ruling 600009995
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2024
- Expiry date
- 04 Mar 2027
- Commodity code
- 2105001000 (opens in new tab)
- Description
- Chocolate vegan ice cream. This is non dairy. Packaged in 100ml pots. Ingredients: UHT vegan base Cocoa powder Fat Sugar
- Keywords
- ICE CREAM COCOA FROZEN FOOD PREPARATION VEGAN
- 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: Ice cream and other edible ice, whether or not containing cocoa. GIR 5B has been used to identify the type of packaging: 100ml pot with lid 8-digit code: 21050010: Containing no milkfats or containing less than 3% by weight of such fats. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)to heading 2105.