Information for ruling 600012048
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2025
- Expiry date
- 04 Mar 2028
- Commodity code
- 1806901900 (opens in new tab)
- Description
- assortment of chocolates Milk chocolate flavoured with real orange oil Ingredients: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), milk fat, vegetable fats (palm, shea), glucose syrup, emulsifiers (soya lecithins, E476), orange oil, lactose (from milk), carbon dioxide, salt, flavourings.
- Keywords
-
- MIXTURES
- SUGARS
- FOOD PREPARATION
- CHOCOLATE
- COCOA
- MILK CHOCOLATE
- 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 – cardboard box GIR 6 has been used to classify the goods to subheading level 180690 – Other than elsewhere specified 8 digit code 18069019 - Chocolates (including pralines), whether or not filled; other than containing alcohol Also classified in accordance with: Chapter 18 note 2 HSEN to 1806