Information for ruling 600014757
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2026
- Expiry date
- 02 Feb 2029
- Commodity code
- 1806909091 (opens in new tab)
- Description
- A dark brown chocolate and cocoa sauce that can be used in drinks, ice cream toppings, cocktails and desserts. For human consumption. Ingredients: Sugar, Water, Invert sugar, Cocoa processed with alkali (potassium carbonate), Extracts of oregano, flaxseed, plum, Flavouring (natural chocolate flavour), Cocoa mass (unsweetened chocolate), Soy lecithin (emulsifier). Packaged in plastic pump bottle , 6 x 87.3oz.
- Keywords
-
- SUGARS
- FOR HUMAN CONSUMPTION
- FLAX SEEDS
- CHOCOLATE
- TOPPINGS
- PLUMS
- COCOA POWDER
- SWEET SAUCES
- 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 1806 - Chocolate and other food preparations containing cocoa GIR 5b has been used to identify the type of packaging - plastic pump bottle. GIR 6 has been used to classify the goods to subheading level 180690 - Other 8 Digit Code 18069090 – Other than Preparations containing cocoa for making beverage; Other than In immediate packings of a net content not exceeding 1 kg 10 Digit Code 1806909091 – Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes (HSENs) to 1806 refers