Information for ruling 600014882
This section is Advance Tariff Ruling
- Start date
- 11 Mar 2026
- Expiry date
- 10 Mar 2029
- Commodity code
- 0406908190 (opens in new tab)
- Description
- A boxed selection of different cheeses containing: 100g Double Gloucester Onion and Chives 100g Smoky Cheddar 100g Wensleydale and Cranberries 100g Cheddar and Caramelised Red Onions Put up together for retail sale and intended for human consumption. Packaged in cardboard box with a clear plastic film window so the cheese is visible to the customer.
- Keywords
-
- FATS
- FOR HUMAN CONSUMPTION
- CHEDDAR
- CHEESE
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- FLAVOURED
- 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 0406 - Cheese and curd GIR 3C has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5B has been used to identify the type of packaging: carboard box with a clear plastic film window GIR 6 has been used to classify the goods to subheading level 040690 - Other cheese 8-digit code 04069081 - Of a fat content, by weight, not exceeding 40% and a water content, by weight, in the non-fatty matter; Exceeding 47% but not exceeding 72%; Cantal, cheshire, wensleydale, lancashire, double gloucester, blarney, colby, monterey 10-digit code 0406908190 - Other than cantal Also classified in accordance with: Harmonised System Explanatory Notes to heading 0406