Information for ruling 600012248
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2025
- Expiry date
- 12 Feb 2028
- Commodity code
- 2106909869 (opens in new tab)
- Description
- Vegan yoghurt. A vegan fermented coconut product in a Greek style yoghurt. Made with fat reduced coconut milk (water, coconut extract), modified starch, calcium phosphates, vitamin B12, Vitamin D2, acidification cultures ( Streptococcus thermophilus, Lactobacillus delbrueckii subsp. Bulgaricus, Lacticaseibacillus rhamnosus, Propionibacterium freudenreichii subsp. shermanii) with added calcium, vitamin B12 and Vitamin D2. Available only as a Greek style. Packed in 350gm poly tubs. Transported as packs of 6 in a standard retail tray. 160 cases per pallet for UK and EU retail sale.
- Keywords
-
- FOOD PREPARATIONS
- FOR VEGANS
- OF COCONUT
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- COCONUT MILK
- YOGHURT
- Justification
- 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 2106 - Food preparations not elsewhere specified or included. GIR 3b has been used as it is a non-dairy yoghurt; this is considered to be the essential character. GIR 5b has been used to identify the type of packaging – 350gm poly tubs GIR 6 has been used to classify the goods to subheading level 210690 – Other than Protein concentrates and textured protein substances. 8-digit code 21069098 – Other than Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch. 10-digit code 2106909869 – Other than elsewhere specified in this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to 2106 refers.