Information for ruling 600014358
This section is Advance Tariff Ruling
- Start date
- 02 Dec 2025
- Expiry date
- 01 Dec 2028
- Commodity code
- 1704906500 (opens in new tab)
- Description
- Jellied Sweets - Cola Flavour Jellied sweets for human consumption. Ingredients: Glucose Syrup, Sugar, Water, Beef Gelatin, Fruit Juice Concentrate, Acid, Flavouring, Colouring Food Extract, Colourant Natural, Vegetable Oil (palm), Glazing agent (Carnauba Wax), Glazing agent (Beeswax)
- Keywords
-
- GLUCOSE SYRUP
- FRUIT JUICES
- FRUIT JELLIES
- CONFECTIONERY
- BEEF GELATIN
- JELLIED SWEETS
- 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 1704 - Sugar confectionery (including white chocolate), not containing cocoa GIR 6 has been used to classify the goods to subheading level 170490 - Other than chewing gum, whether or not sugar-coated 8 Digit Code 17049065 - Other: gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery Also classified in accordance with: Chapter 20 Note 2 Harmonised System Explanatory Notes (HSENs) 1704