Information for ruling 600012646
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2025
- Expiry date
- 01 Jun 2028
- Commodity code
- 3505105000 (opens in new tab)
- Description
- Chemically modified wheat starch Use: It works by partially replacing Wheat Flour in a food system with Resistant Wheat Starch, thereby reducing the digestible carbohydrate content of the recipe It is packed in 25 kg, 900 kg or 50lb multiwall paper bags.
- Keywords
-
- WHEAT STARCH
- ESTERIFIED
- MODIFIED STARCHES
- WHEAT FLOUR
- 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 3505 - Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches GIR 5b has been used to identify the type of packaging – 25 kg, 900 kg or 50lb multiwall paper bags GIR 6 has been used to classify the goods to subheading level 350510 – Dextrins and other modified starches 8 digit code 35051050 - Other modified starches; Starches, esterified or etherified Also classified in accordance with: HSEN to 3505