Information for ruling 600005586
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 20021090 (opens in new tab)
- Description
- Deep Red Slow Roasted Tomatoes in Oil. This product is made from tomatoes that are oven dried for 5 hours. Stored in oil and frozen. It is stored at temperatures below -18C. It is packaged in a vacuum and heat-sealed blue PE bag and then a brown cardboard box. The tomatoes are a food product, made for human consumption.
- Keywords
-
- TOMATOES
- IN OIL
- PRESERVED
- SEASONED
- 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 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid GIR 5 (b) - has been used to identify the type of packaging as vacuum packed and put into cardboard boxes for transport GIR 6 - has been used to classify the goods to subheading level 200210 Tomatoes, whole or in pieces 10 Digit Code – 2002109000 Other than peeled Also classified in accordance with: Harmonised System Explanatory Notes to Heading 2202