Information for ruling 600014132
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2026
- Expiry date
- 15 Jan 2029
- Commodity code
- 3406000000 (opens in new tab)
- Description
- This product is an advent calendar, with a variety of bathroom, and fragrance related products listed below. They are contained in 25 separate spaces within a white cardboard chest of drawers, decorated with black dots. On door’s 6, 8, 9,15 and 25, there are drawn designs of hanging baubles, 3 of the designs are round, each one has a different pattern, the remaining two are a diamond shape and again with a different patten on them, they have been added for additional decoration. When closed, the advent calendar measures 33cm (length) x 33cm (height) x 19.6cm (depth). When opened the advent calendar measures 33cm (length) x 66.8cm (width) x 9.8cm (depth). It weighs 6kg in total and the cardboard set of drawers is further packaged in a plastic sleeve. All products are contained within the cardboard carton structure and contain the company name and logo. The following list contains each of the products contained within the advent calendar, and their respective weights or volumes: Seychelles Candle – 140g Winter Signature Candle – 140g Santa Rosa Eau de Toilette – 30ml Seychelles Mini Diffuser – 50ml Winter Hand Wash (Full Size) – 250ml Amalfi Lemon Eau de Toilette – 15ml Sea Salt Eau de Toilette – 15ml Winter Mini Diffuser & Reeds – 50ml Clementine & Juniper Body & Shower Gel (Full Size) – 250ml Mini Fireside Diffuser – 50ml Clementine & Juniper Votive Candle – 70g Fir Tree Mini Candle (Unboxed) – 70g Lime & Bay Mini Handbag Cream – 30ml Sleep Bath Shot (Body Wash) – 50ml Spa Restore Hand & Body Wash – 75ml Calm Bath Shot (Body Wash) – 50ml Grapefruit & Mandarin Shower Gel – 50ml Grapefruit & Mandarin Body Lotion – 50ml Seychelles Body & Shower Gel – 50ml Verde Hand & Nail Cream – 50ml Pomegranate Hand & Nail Cream – 50ml Flowers Hand Wash – 50ml Fir Tree Mini Home Spray – 15ml Lime & Bay Mini Home Spray – 15ml Sea Salt Mini Home Spray – 15ml
- Keywords
-
- CANDLES
- TOILETRIES
- SPRAYS
- SHOWER GEL
- FOR BODY WASHING
- BODY LOTIONS
- ADVENT CALENDARS
- BATHS
- FRAGRANCE
- HAND WASH
- SHOWERS
- BEAUTY CREAMS
- FOR CHRISTMAS
- 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 3406 - Candles, tapers and the like GIR 3(c)Has been used to classify as it is last in numerical order. GIR 5(c) Has been used to identify the type of packaging as a cardboard set of drawers, secured in a plastic sleeve. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3406