Information for ruling 600012686
This section is Advance Tariff Ruling
- Start date
- 22 Apr 2025
- Expiry date
- 21 Apr 2028
- Commodity code
- 1806329000 (opens in new tab)
- Description
- Product is a bar of no added sugar, smooth and silky swiss milk chocolate. It is made from Sweetener: Maltitol, Cocoa Butter, Whole Milk Powder, Cocoa Mass, Milk fat, Emulsifier: Sunflower Lecithin E322, Vanilla Extract, Cocoa solids and Milk solids. Produced in Switzerland. Packaged in a 100g wrapped bar.
- Keywords
-
- COCOA BUTTER
- CHOCOLATE BAR
- CHOCOLATE
- BARS
- MILK CHOCOLATE
- FIT FOR HUMAN CONSUMPTION
- CONFECTIONERY/COCOA PRODUCTS
- NO ADDED SUGAR
- AS BARS
- 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. 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