Information for ruling 600015295
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2026
- Expiry date
- 07 Apr 2029
- Commodity code
- 1905319900 (opens in new tab)
- Description
- A sweet, crunchy biscuit snack with a chocolate and milk cream filling and a caramelised biscuit coating. Intended for general consumption as a tea-time treat or an on-the-go biscuit snack. Made from milk chocolate, milk cream filling, white chocolate and caramelised biscuit crumbs (containing wheat flour, sugar, vegetable oils, and raising agents). The exterior visible layer consists of caramelised biscuit crumb, which gives the product its crunchy biscuit texture and appearance. Presented in printed cartons, with each piece individually wrapped.
- Keywords
-
- SUGAR
- FILLED
- COCOA
- FLOUR
- CHOCOLATE
- SWEET BISCUITS
- BISCUITS
- BAKERY PRODUCTS
- 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 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 190531 - Sweet biscuits 8-digit code 19053199 - Other than sandwich biscuits Also classified in accordance with: Additional Note 1 and 2 to Chapter 19 Harmonised System Explanatory Notes to heading 1905