Information for ruling 600012761
This section is Advance Tariff Ruling
- Start date
- 09 May 2025
- Expiry date
- 08 May 2028
- Commodity code
- 1515905900 (opens in new tab)
- Description
- The product is rice bran oil. It is an oil extracted from the outer layer of rice grains, called bran husks. It is used for cooking. It is packaged in the following packaging: 8 fl oz, 17 fl oz, 33.8 fl oz, 67.6 fl oz, 169 fl oz in polyethylene terephthalate packaging & Glass Bottles.
- Keywords
-
- PRESSED
- FOR COOKING
- VEGETABLE OILS
- AS LIQUID
- RICE
- OILS
- BRAN
- 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 1515 - Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified GIR 5b has been used to identify the type of packaging – polyethylene terephthalate packaging. GIR 6 has been used to classify the goods to subheading level 151590 – Other than elsewhere specified 8 digit code 15159059 - other oils and their fractions; crude oils; other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption; solid, other; fluid. Also classified in accordance with: Chapter 15 Additional Note 1 Harmonised System Explanatory Notes (HSEN’s) to heading 1515