Information for ruling 600013263
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 1806901900 (opens in new tab)
- Description
- Caramel Flavoured Milk Chocolate Ball A spherical confection made of milk chocolate, with a caramel flavour, moulded into a ball shape and divided into segments. The segments are designed to be easily separated. Ingredients: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithins, E476), flavourings. 145g
- Keywords
-
- COCOA BUTTER
- CARAMEL
- FILLED
- CHOCOLATES
- EGGS
- IN SEGMENTS
- 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 180690 – Other than elsewhere specified 8 Digit Code 18069019 - Chocolate and chocolate products; Chocolates (including pralines), whether or not filled; other than containing alcohol Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes (HSENs) to 1806