Information for ruling 600015298
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2026
- Expiry date
- 27 Mar 2029
- Commodity code
- 1806909011 (opens in new tab)
- Description
- Chocolate frosting preparation, presented in a 400 g retail plastic pot, intended for direct use as a cake covering and for piping onto baked goods such as cupcakes. The product is obtained by mixing ingredients, followed by heating to melt the fat content and ensure a homogeneous blend prior to depositing. Composition includes sugar, cocoa powder, invert sugar syrup, vegetable glycerol, palm oil, rapeseed oil, water, xanthan gum (stabiliser), lecithins (soya) (emulsifier), tocopherol-rich extract (antioxidant), citric acid (acidity regulator), potassium sorbate (preservative), salt and flavouring. Packaged in a plastic container.
- Keywords
-
- SUGARS
- PALM OIL
- CHOCOLATE
- FOR CAKES
- FOOD PREPARATION
- ICING
- COCOA POWDER
- 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: 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 1806: Chocolate and other food preparations containing cocoa. GIR 5 (b) Has been used to identify the type of packaging: Packaged in a plastic pot GIR 6 has been used to classify this product by the terms of heading 180690: - Other than Cocoa powder, containing added sugar or other sweetening matter; Other than Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg; Other than Other, blocks, slabs or bars 8 Digit code: 18069090 Other than Chocolate and chocolate products, Other than Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa, Other than Spreads containing cocoa, Other than Preparations containing cocoa for making beverages, In immediate packings of a net content not exceeding 1 kg 10 Digit code: 1806909011 Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Chapter 18 Note 2 Harmonised System Explanatory Notes (HSENs)to Heading 1806 Harmonised System Explanatory Notes (HSENs)to Heading 1704 exclusion (b)