Information for ruling 600012583
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2025
- Expiry date
- 11 Apr 2028
- Commodity code
- 2004909860 (opens in new tab)
- Description
- Product is a frozen ready meal paella that weighs 750 grams. The product is tipped from the bag and cooked in either a pan, oven, microwave or air fryer. The product is enclosed in a full design printed low-density polyethylene pillow bag sealed top, bottom and along the back. It contains the following ingredients: rice-yellow, pepper-red slices, tomato-cube 10mm with skin, peas-fine, Chicken pieces fried, onion-cube, water, bean-Romano 40mm precooked, chorizo-slices, tomato-puree, Salt, Fine sugar, basil, rapeseed oil, thyme, butter oil-liquid, oil-olive extra-virgin, rice starch, garlic powder, vis bouillon, turmeric powder and cream powder. The product contains 12.9% of meat. The proportion of vegetables is higher than that of the rice.
- Keywords
-
- CHICKEN MEAT
- FROZEN
- RICE
- MIXTURES OF VEGETABLES
- CHORIZO
- READY TO SERVE MEAL WITH RICE
- 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: 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 2004: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. GIR 5b - has been used to identify the type of packaging as pouches within a cardboard box. GIR 6 Has been used to classify this product by the terms of heading 200490: Other vegetables and mixtures of vegetables. 8-Digit code 20049098: Other, including mixtures; Other than onions, cooked, not otherwise prepared 10-Digit code 2004909860: Products containing meat in a proportion of 3% up to and including 20% by weight. Also classified in accordance with: Chapter 20 note 1 (c) Harmonised System Explanatory Notes (HSEN) to heading 2004.