Information for ruling 600013262
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 1806329000 (opens in new tab)
- Description
- A bar of chocolate. Milk chocolate favoured with mint. The bar has been made with segments attached to each other and forms a solid bar under 2 kg. Ingredients include sugar, cocoa mass, cocoa butter, milk powder, vegetable fats, emulsifiers, and flavourings. The item has a polypropylene cold sealed wrapping.
- Keywords
-
- CHOCOLATE BAR
- MINT
- CHOCOLATE
- MILK CHOCOLATE
- CONFECTIONERY/COCOA PRODUCTS
- 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 6 has been used to classify the goods to subheading level - 1806 32 Other, in blocks, slabs or bars; not filled. 8 digit code 1806 3290 - Other than with added cereal, fruit or nuts. Also classified in accordance with: Chapter notes to Chapter 18 notes 2 Harmonized System Explanatory Notes (HSEN’s) to Chapter 1806