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This section is Advance Tariff Ruling Information for ruling 600015644
- Start date
- 09 Jul 2026
- Expiry date
- 08 Jul 2029
- Commodity code
- 1806906099 (opens in new tab)
- Description
- A chocolate preparation for confectionery use made from sugar, palm oil, water, glucose syrup, rapeseed oil, fat-reduced cocoa powder, emulsifiers. The ingredients are mixed in a cooker. The mix is brought to cooking temperature to achieve the desired product texture and then deposited into a plastic bag placed in a cardboard box. The chocolate mix can be used as a cake filling or cake topping or for decorations.
- Keywords
-
- COCOA POWDER
- PALM OIL
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- COCOA SPREADS
- SUGAR
- COCOA 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 to Heading 1806 - Chocolate and other food preparations containing cocoa GIR 5B has been used to determine the packaging GIR 6 has been used to classify this product to sub-heading level 180690 - Other than elsewhere specified in this heading 8 Digit Code 18069090 - Other than elsewhere specified in this subheading 10 Digit Code 1806909091 - In Immediate packings of a net content not exceeding 1kg; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to heading 1806 HSEN General Explanatory Note to Chapter 18 Chapter Note 1 & 2 to Chapter 18