Information for ruling 600007984
This section is Advance Tariff Ruling
- Start date
- 27 Jul 2023
- Expiry date
- 26 Jul 2026
- Commodity code
- 2002109000 (opens in new tab)
- Description
- Santarella Tom in Oil Food product, made for consumption. This product is made from tomatoes. The product is oven dried, cut and stored in oil and frozen. It is stored at temperatures below -18C. It is packaged in a food grade clear plastic bag and then a brown cardboard box. Ingredients: Tomatoes, Rapeseed Oil, Salt, Oregano, Garlic
- Keywords
-
- TOMATOES
- DEEP FROZEN
- AS PIECES
- RAPESEED OIL
- GARLIC
- OREGANO
- FROZEN
- 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)). 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 - food grade clear plastic bag and then a brown 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: Chapter 20 Note 3 Harmonised System Explanatory Notes (HSENs) to 2002 refers