Information for ruling 600012050
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2025
- Expiry date
- 04 Mar 2028
- Commodity code
- 1806903900 (opens in new tab)
- Description
- Milk chocolate flavoured with real orange oil with sugar coated milk chocolate candy beans Ingredients: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, whole milk powder, emulsifiers (soya lecithins, sunflower lecithins, E476), starch, orange oil, glazing agents (gum arabic, carnauba wax, beeswax), colouring foods (juice concentrates of radish and lemon, extract of carthamus), flavouring Packaged: cardboard box
- Keywords
-
- COCOA PRODUCTS
- CHOCOLATE
- FOR HUMAN CONSUMPTION
- ORANGE OIL
- EGGS
- 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 18069039 - Other than chocolates (including pralines), whether or not filled; Other than filled Also classified in accordance with: Chapter 18 note 2 Chapter 18 additional note 2 HSEN to 1806