Information for ruling 600012403
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2025
- Expiry date
- 25 Feb 2028
- Commodity code
- 2008309069 (opens in new tab)
- Description
- Mandarin segments in juice. This is packaged in a tin, the weight is 300g. Ingredients: Mandarin orange Mandarin orange juice Citric acid
- 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 2008: Fruit, nuts and other edible parts of plants, otherwise prepared or pre-served, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 200830: Citrus fruit; not containing added spirit; 8 Digit code 20083090: Not containing added sugar, other than grapefruit, including pomelo, mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids 10 Digit code 2008309069:Other than comminuted Also classified in accordance with: Additional note 3 to chapter 20 Harmonised System Explanatory Notes to heading 2008