Information for ruling 600014832
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2026
- Expiry date
- 18 Jan 2029
- Commodity code
- 1704906100 (opens in new tab)
- Description
- A confectionery item in the form of white chocolate eggs. The eggs have a crisp sugar coating on the outside. They are packed into a bag. There are 13 eggs to a bag weighing 80g.
- Keywords
-
- COCOA BUTTER
- GLUCOSE
- FOOD PREPARATION
- IN BAGS
- WHITE CHOCOLATE
- PUT UP FOR RETAIL SALE
- CONFECTIONERY
- 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 5(b) has been used to identify packaging GIR 6 Has been used to classify this product by the terms of heading 170490 – Other than Chewing gum, whether or not sugar-coated. 8 Digit code: 17049061 - Sugar-coated (panned) goods. Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704.