Information for ruling 600012784
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 1513119100 (opens in new tab)
- Description
- Crude coconut oil made up of C8 and C10 medium chain trigylcerides. Made from 100% coconut. Product can be consumed by adding to tea or coffee, cooking ingredient and to drizzle on salads and soups. Packaged in 500ml bottle or as 15 individual sachets (10ml) within a retail box.
- Keywords
-
- COCONUT OIL
- VEGETABLE OILS
- PUT UP FOR RETAIL SALE
- TRIGLYCERIDES
- IN BOTTLES
- OILS
- 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 1513 - Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified GIR 5B has been used to identify the type of packaging: 500ml bottle / 10ml individual sachets in a retail box. GIR 6 has been used to classify the goods to subheading level 151311 - Coconut (copra) oil and its fractions; Crude oil 8 digit- code 15131191 - Other; In immediate packings of a net content not exceeding 1 kg Also classified in accordance with: Harmonised System Explanatory Notes to heading 1513