Information for ruling 600005849
This section is Advance Tariff Ruling
- Start date
- 22 Feb 2023
- Expiry date
- 21 Feb 2026
- Commodity code
- 2002109000 (opens in new tab)
- Description
- Chopped marinated slow roasted tomatoes. Product is made from tomatoes and seasoning ingredients. The product is roasted through a drying process. Stored in oil and frozen. Packaged in a vacuum polyethylene bag and in cardboard box.
- Keywords
-
- OREGANO
- PRESERVED
- FOOD PREPARATION
- TOMATOES
- DRIED
- SEASONED
- IN OIL
- RAPESEED OIL
- 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 5B has been used to identify the type of packaging: Polyethylene bag and cardboard box. GIR 6 has been used to classify the goods to subheading level 200210 - Tomatoes, whole or in pieces 8-digit code 20021090 - Other than peeled Also classified in accordance with: Harmonised System Explanatory Notes 2002