Information for ruling 600007765
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2023
- Expiry date
- 24 Jul 2026
- Commodity code
- 0709931000 (opens in new tab)
- Description
- A meal kit comprising of fresh unprepared vegetables, green curry sauce and a can of coconut milk. These are packaged in a kraft cardboard container ,which is further wrapped in cling film. Ingredients: Courgette Can of kidney beans Red bell pepper Chilli con carne sauce Carrot Tomato Onion Red pepper
- Keywords
-
- CARROTS
- COURGETTES
- VEGETABLES
- COCONUT MILK
- RED PEPPER
- TOMATOES
- ONIONS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0709: Other vegetables, fresh or chilled GIR 3b Has been used as the courgette is the essential character of this product. GIR 5b Has been used to identify the packaging. GIR 6 Has been used to classify this product by the terms of heading 070993: Pumpkins, squash and gourds (Cucurbita spp.) 8 Digit code 0709931000:Courgettes Also classified in accordance with: Harmonised System Explanatory Notes 0709