Information for ruling 600014281
This section is Advance Tariff Ruling
- Start date
- 16 Dec 2025
- Expiry date
- 15 Dec 2028
- Commodity code
- 1806905090 (opens in new tab)
- Description
- A confectionery item containing cocoa. The product is predominantly made of white chocolate but it is combined with crunchy chocolate cookie pieces which includes cocoa powder Ingredients: Sugar Cocoa butter Skimmed milk powder Corn syrup solids Wheat flour Lactose (milk) Milk fat Vegetable oil (palm oil and/or shea oil and/or sunflower oil) Cocoa powder Emulsifier, soy lecithin (e322) Whole milk powder Raising agent, baking soda (e500ii) Emulsifier: polyglycerol polyricinoleate [e476] Artificial flavour, vanillin Cocoa mass
- Keywords
-
- COCOA BUTTER
- AS BARS
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- COCOA
- 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 than Cocoa powder, containing added sugar or other sweetening matter,other than other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg,other than in blocks, slabs or bars 8 Digit code 18069050: Sugar confectionery and substitutes therefor made from sugar substi-tution products, containing cocoa 10 Digit code 1806905090: Other than halva Also classified in accordance with: General note 2 to chapter 18 Harmonised System Explanatory Notes to heading 1806