Information for ruling 600013769
This section is Advance Tariff Ruling
- Start date
- 17 Sep 2025
- Expiry date
- 16 Sep 2028
- Commodity code
- 1801000000 (opens in new tab)
- Description
- Cocoa Mass Flake Entire internal fruit of the cocoa pod, including cocoa beans, cocoa pulp and pith. This is extracted as one fruit ingredient, fermented, ground, dried and roasted and further ground into a flake. Dark brown in colour. Its a processed food ingredient used in confectionary/ bakery products. Packaged in sacks.
- Keywords
-
- COCOA
- ROASTED
- FOR HUMAN CONSUMPTION
- FOR FOOD INDUSTRY
- 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 1801 - Cocoa beans, whole or broken, raw or roasted GIR 5b has been used to identify the type of packaging - in sacks. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1801 refers