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Information for ruling 600015622
This section is Advance Tariff Ruling
- Start date
- 18 Jun 2026
- Expiry date
- 17 Jun 2029
- Commodity code
- 3907100000 (opens in new tab)
- Description
- Polydextrose, used in food industry as a thickener, sweetener, and also as a form dietary fibre as it is not digested or effectively by the body. It is a synthesised, non-naturally occurring polymer composed of glucose (dextrose) monomers, connected by glycosidic bonds. It is produced from glucose, citric acid, and sorbitol. It is in the form of a white or off-white powder, and is packed in 25kg Paper/plastic bags with polythene inners for transport and storage.
- Keywords
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- SWEETENERS
- GLUCOSE
- SORBITOL
- CITRIC ACID
- DEXTROSE
- POLYMERS
- FOR FOOD INDUSTRY
- 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 to Heading 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms GIR 5B has been used to determine the packaging - 25kg bag of paper-polymer blend with a polythene plastic inner, for transport and storage. GIR 6 has been used to classify this product to sub-heading level 390710 - Polyacetals Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to heading 3907 Chapter Note 6 to Chapter 39