Information for ruling 600014636
This section is Advance Tariff Ruling
- Start date
- 24 Dec 2025
- Expiry date
- 23 Dec 2028
- Commodity code
- 1901200000 (opens in new tab)
- Description
- A chocolate cake powder mix intended for use in in-store bakeries. The mix contains wheat flour, sugar, cocoa powder, and raising agents. The ingredients are poured into the mixing vessel, blended, and packed into a food-grade polyethene bag. To prepare a chocolate cake, simply combine the powder with water and oil, then bake the mixture. Net weight: 22.7kg.
- Keywords
-
- WHEAT FLOUR
- SUGARS
- COCOA POWDER
- FOOD PREPARATION OF FLOUR
- RAPESEED OIL
- RAISING AGENTS
- FOR CAKES
- EGGS
- FOR BAKERY PRODUCTS
- 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 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5B has been used identify the type of packaging: polyethene bag GIR 6 has been used to classify this product by the terms of heading 190120 - Mixes and doughs for the preparation of bakers' wares of heading 1905 Also classified in accordance with: Chapter 19 Note 2 Harmonised System Explanatory Notes to heading 1901