Information for ruling 600013725
This section is Advance Tariff Ruling
- Start date
- 22 Sep 2025
- Expiry date
- 21 Sep 2028
- Commodity code
- 1806901900 (opens in new tab)
- Description
- Milk chocolates filled with pistachio cream and kadayif. These are presented in a box tied with a green ribbon. Ingredients: Sugar , milk powder, cocoa butter , pistachio , vegetable fat , cocoa mass , kadayıf, (wheat flour (contains gluten), water, salt), whey powder (dairy product) , maltodextrin , emulsifier (sunflower lecithin) , flavouring (vanillin)
- Keywords
-
- IN BOXES
- COCOA PRODUCTS
- FILLED
- PUT UP FOR RETAIL SALE
- 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)) Classification has been determined in accordance with the following: 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 packaging GIR 6 has been used to classify this product by the terms of heading 180690: Other; choco-late and chocolate products; chocolates (including pralines), whether or not filled 8 Digit code 18069019: Other than containing alcohol Also classified in accordance with: Harmonised System Explanatory Notes to heading 1806