Information for ruling 600009151
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2023
- Expiry date
- 20 Nov 2026
- Commodity code
- 1901200000 (opens in new tab)
- Description
- Wheat flour Used in the basic dough for making various products including Roti, Naan , Chapatti Ingredients :Whole Wheat flour, Psyllium Husk, Defatted Soya Flour, Oat, Gram, Ragi, Barley, Maize, Jawar, Rajgira, Moong
- Keywords
-
- WHEAT FLOUR
- PSYLLIUM HUSK
- SOYA
- FOOD PREPARATION OF FLOUR
- MAIZE
- BARLEY
- OATS
- 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 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 6 has been used to classify the goods to subheading level 190120 - Mixes and doughs for the preparation of bakers' wares of heading 1905 Also classified in accordance with: Chapter 19 Note 2 Harmonised System Explanatory Notes (HSENs) 1101 refers Harmonised System Explanatory Notes (HSENs 1901 refers