Information for ruling 600005866
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2023
- Expiry date
- 01 Mar 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Frozen Garlic and Coriander Naan Bread. Pack of 2. This product is partially cooked but requires finishing by heating in the oven or under a grill for 7-8 minutes prior to serving. Best if heated from frozen. Ingredients: Refined Wheat Flour, Baking Powder, Sugar, Salt, Refined Oil, Garlic Powder, Garlic Fresh, Coriander Leaves, Yeast, Water.
- Keywords
-
- PRECOOKED
- FROZEN
- BREAD
- FOR HEATING
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- IN PACKS
- 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 1905 - bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 5(b) has been used to identify the type of packaging – A 300g Pack of 2 Breads. GIR 6 has been used to classify the goods to subheading level 190590 - other than elsewhere specified 8 Digit Code: 19059080 – other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Note 1 (a) to chapter 19 HSENs to heading 1905