Information for ruling 600013327
This section is Advance Tariff Ruling
- Start date
- 26 Aug 2025
- Expiry date
- 25 Aug 2028
- Commodity code
- 2106909285 (opens in new tab)
- Description
- The product is canned coconut milk, used in the preparation of various foods. The product is made from coconut flesh extract and water. It has added ingredients to stabilize and preserve the product, such as an emulsifier (E435). The product is packaged in a 400ml sterilized tin can. Process: Coconut mature meat is extracted, filtered, mixed, boiled, and blended to be canned. Ingredients: Coconut Extract, Water, Emulsifier (E435).
- Keywords
-
- STABILISERS
- FOOD PREPARATION
- OF COCONUT
- PUT UP FOR RETAIL SALE
- WATER
- COCONUT MILK
- 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 GIR1 - has been used to classify this product by the terms of heading 2106 - food preparations not elsewhere specified or included. GIR 5B - has been used to identify the type of packaging - packaged in a 400ml tin can. GIR 6 - has been used to classify the goods to subheading level 210690 - other than protein concentrates and textured protein substances. 8 digit code - 21069092 - Other than elsewhere specified, containing no milkfats, sucrose, isoglucose, glucose or starch or containing by weight less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch. 10 digit code - 2106909285 - other than elsewhere specified; other than, Erythritol in blends with less than 10% of other products. Classified in accordance with: Harmonised System Explanatory notes to chapter 21 heading 2106 WCO Opinion ref. 210690/24