Information for ruling 600007039
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 3214180000 (opens in new tab)
- Description
- Beta Carotene 20% CWD Use: for the fortification of foods, colouring agent for food and pharmaceutical products Appearance: fine granular powder, reddish packed in 10kg bags
- Keywords
-
- CAROTINE
- SYNTHETIC ORGANIC COLOURS
- COLOURING MATTER
- AS POWDER
- MODIFIED STARCHES
- 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 3204 - Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined GIR3b has been used as the b-carotene is considered to be the essential character GIR 5b has been used to identify the type of packaging – 10 kg bags GIR 6 has been used to classify the goods to subheading level 320418 – Carotenoid colouring matters and preparations based thereon Also classified in accordance with: HSEN to chapter 32 note 3 HSEN to 3204