Information for ruling 600014765
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2026
- Expiry date
- 13 Jan 2029
- Commodity code
- 1806909011 (opens in new tab)
- Description
- Frozen mango on a stick, dipped in chocolate. The item is packaged in a plastic bag and further packed in a cardboard box. There are 8 units to a box.
- Keywords
-
- DARK CHOCOLATE
- FROZEN
- FOOD PREPARATION
- FRUIT
- CHOCOLATE
- MANGOS
- 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 co-coa powder, containing added sugar or other sweetening matter,other than prepara-tions 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 exceed-ing 2 kg, other than in in blocks, slabs or bars 8 Digit code 18069090: other chocolate and chocolate products, other than sugar confection-ery and substitutes therefor made from sugar substitution products, containing cocoa, other than spreads containing cocoa, other than preparations containing cocoa for making bever-ages, In immediate packings of a net content not exceeding 1 kg 10 Digit code: 1806909011: Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Harmonised System Explanatory Notes to heading 1806