Information for ruling 600010512
This section is Advance Tariff Ruling
- Start date
- 11 Jun 2024
- Expiry date
- 10 Jun 2027
- Commodity code
- 1806329000 (opens in new tab)
- Description
- Product is a bar of no added sugar swiss milk chocolate. It is made from Sweetener - Lactitol (E966), Cocoa Butter, Whole Milk Powder ( DAIRY-MILK- Pasteurised), Cocoa Mass, Inulin, Emulsifier Sunflower Lecithin, Vanilla Extract, Aspartame (E951) and Acesulfame K (E950). Packaged in a 100g wrapped bar.
- Keywords
-
- CHOCOLATE BAR
- NO ADDED SUGAR
- PUT UP FOR RETAIL SALE
- MILK CHOCOLATE
- CONFECTIONERY/COCOA PRODUCTS
- 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 of 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 as wrapped in a 100g 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 note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs)to 1806