Information for ruling 600012201
This section is Advance Tariff Ruling
- Start date
- 28 Jan 2025
- Expiry date
- 27 Jan 2028
- Commodity code
- 0804500089 (opens in new tab)
- Description
- This product is produced from mango (either Keitt, kent variety or Tolima) which are peeled, cut into pieces which are manually selected before freeze drying and packaged. Can be consumed directly as snacks or in mixtures with other components.
- Keywords
-
- FRUITS
- FOR HUMAN CONSUMPTION
- AS PIECES
- MANGOS
- DRIED FRUITS
- FREEZE-DRIED
- DRIED
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 0804 - Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried GIR 6 has been used to classify the goods to subheading level 080450 - Guavas, mangoes and mangosteens 10-Digit code 0804500089- Other than Guavas (guajava L.). Also classified in accordance with: Chapter Note 3 to chapter 8 General Notes to Chapter 8 to Harmonised System Explanatory Notes (HSENs). HSENs to heading 0804