Information for ruling 600015019
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2026
- Expiry date
- 03 Mar 2029
- Commodity code
- 1901200000 (opens in new tab)
- Description
- Chocolate mousse mix used in industrial bakery to decorate or fill cakes This is a powder which is packed of into 12.5 kg bags. Ingredients: Sugar Fat reduced cocoa powder Dried glucose syrup Stabilisers Potato starch Non hydrogenated coconut oil Cream milk powder Vegetarian whey powder Flavourings Salt
- Keywords
-
- SUGARS
- BAKERS WARES
- COCOA
- AS POWDER
- FOOD PREPARATION
- 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 1901: Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere speci-fied or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 190120: Mixes and doughs for the preparation of bakers' wares of heading 1905 Also classified in accordance with: Harmonised System Explanatory Notes to heading 1901