Back
This section is Advance Tariff Ruling Information for ruling 600016213
- Start date
- 14 Sep 2026
- Expiry date
- 13 Sep 2029
- Commodity code
- 1704101000 (opens in new tab)
- Description
- Sugar-free flavoured Chewing Gum with sweeteners. Sweetened with artificial sweetening agents. This product does not contain sugar. Packaged in a small plastic drum
- Keywords
-
- WITHOUT SUGAR
- GUM CONFECTIONERY
- SWEETENED
- CONFECTIONERY
- WITH ADDED SWEETENING MATTER
- CHEWING GUM
- 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 (GIRs): GIR 1 - Has been used to classify this product by the terms of heading 1704 - sugar confectionery (including white chocolate), not containing cocoa. GIR 5B - Has been used to identify the type of packaging - plastic container GIR 6 - Has been used to classify the goods to subheading level - 170410 - chewing gum, whether or not sugar coated. 8 digit code - 17041010 - Containing less than 60% by weight of sucrose (including invert sugar expressed as sucrose). Also classified in accordance with: HSENS to heading 17.04 note (1)