Information for ruling 600008758
This section is Advance Tariff Ruling
- Start date
- 14 Dec 2023
- Expiry date
- 13 Dec 2026
- Commodity code
- 1515909999 (opens in new tab)
- Description
- 100% wheatgerm oil intended for food use. The oil is fluid, an amber / red colour and has been refined beyond extraction purely by mechanical force. It comes in 190kg steel or HDPE drums.
- Keywords
-
- WHEATGERM
- AS LIQUID
- DRUMS, CONTAINERS
- EDIBLE
- OILS
- FOR FOOD INDUSTRY
- 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 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified GIR 5 (b) - Has been used to identify the type of packaging – a 190kg drum GIR 6 - Has been used to classify the goods to subheading level 151590 Other than previously specified in the Heading 8 Digit Code 15159099 Other oils and their fractions; Other than Crude Oils; Other than For technical or industrial uses other than the manufacture of foodstuffs for human consumption; Solid, other; fluid 10 Digit Code 1515909999 Other than Hazelnut oil or Vegetable oil, refined or semi-refined, containing by weight 35% or more but not more than 57% of arachidonic acid or 35% or more but not more than 50% of docosahexaenoic acid Also classified in accordance with: Additional Chapter Note 1 (a) refers Harmonised System Explanatory Notes (HSENs) to Chapter 15 refers Harmonised System Explanatory Notes (HSENs) to 1515 refers