Information for ruling 600014883
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2026
- Expiry date
- 01 Apr 2029
- Commodity code
- 0406908990 (opens in new tab)
- Description
- A boxed selection of different cheeses containing: 90g French Brie 90g Mature Cheddar 90g Red Leicester 96g Wensleydale cheese with sweetened dried cranberries 90g Blue Stilton 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
-
- BRIE
- CHEESE
- GOODS PUT UP IN SETS
- FOOD PREPARATION OF MILK
- MILK
- CHEDDAR
- STILTON
- 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 04069089 - Of a fat content, by weight, not exceeding 40% and a water content, by weight, in the non-fatty matter; Other cheese, of a water content, by weight, in the non-fatty matter; Exceeding 52% but not exceeding 62% 10-digit code 0406908990 - Other than tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg Also classified in accordance with: Harmonised System Explanatory Notes to heading 0406