Information for ruling 600015183
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2026
- Expiry date
- 30 Mar 2029
- Commodity code
- 1701991000 (opens in new tab)
- Description
- White refined cane sugar for human consumption. Polarization: 99,80% min. Packaging 50kg/1 bag.
- Keywords
-
- SUGARS
- FOR HUMAN CONSUMPTION
- IN BAGS
- WHITE SUGAR
- REFINED
- CANE SUGAR
- IN SOLID FORM
- 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 1701 - Cane or beet sugar and chemically pure sucrose, in solid form GIR 5b has been used to identify the type of packaging – 50kg bag. GIR 6 has been used to classify the goods to subheading level 170199 – Other than Raw sugar not containing added flavouring or colouring matter 8 Digit Code 17019910 – Other; White sugar Also classified in accordance with: Chapter 17 Additional Note 2 Harmonised System Explanatory Notes (HSENs) to 1701 refers