Information for ruling 600013261
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 1806901900 (opens in new tab)
- Description
- Chocolate truffles. A box of mint flavoured truffles. Chocolate balls made from mint flavoured milk chocolate and filled with a soft, creamy mint flavoured truffle. The ingredients include sugar, cocoa, milk and flavourings. Packaging includes flat cardboard.
- Keywords
-
- COCOA BUTTER
- TRUFFLES
- FILLED
- MILK CHOCOLATE
- CHOCOLATES
- 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 - flat cardboard. GIR 6 has been used to classify the goods to subheading level 1806 90 - Other than elsewhere specified. 8 digit code 1806 9019 - Chocolate and chocolate products; chocolates (including pralines), whether or not filled; other than containing alcohol. Also classified in accordance with: Chapter notes 2 to Chapter 18 Harmonised System Explanatory Notes to heading (HSEN's) to 1806