Skip to main content
Back

Information for ruling 600015652

This section is Advance Tariff Ruling

Start date
25 Jun 2026
Expiry date
24 Jun 2029
Description
Coconut sugar. Made from 100% organic coconut blossom nectar. Brown, fine granules. Produced by evaporating the nectar harvested from the coconut palm flower. Coconut sugar can be used as a direct substitute for white or brown sugar in cooking, baking, and beverages. Packaged in a 25 kg polythene bag inside a carton box.
Keywords
  • IN SOLID FORM
  • AS GRANULES
  • COCONUTS
  • SUGARS
  • SWEETENING MATTERS
  • OF COCONUT
Justification
lassification 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 1702 - Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel GIR 5B has been used to identify the type of packaging: 5kg bag GIR 6 has been used to classify the goods to subheading level 170290 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose 8 digit code 17029095 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to heading 1702