Information for ruling 600005562
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2023
- Expiry date
- 11 Feb 2026
- Commodity code
- 0409000000 (opens in new tab)
- Description
- Manuka Honey. Sourced from beehives located in New Zealand. Can be used in cooking, as a breakfast spread, or consumed directly from the jar on a spoon. This product is 100% New Zealand Manuka Honey and is packaged in jars ready for sale to the consumer.
- Keywords
-
- NATURAL HONEY
- IN JARS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- HONEY
- 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 by the terms of heading 0409 - natural honey. GIR 5B has been used to identify the type of packaging – Glass Jars. Also classified in accordance with: HSEN's To Heading 0409.