Information for ruling 600012804
This section is Advance Tariff Ruling
- Start date
- 25 Jun 2025
- Expiry date
- 24 Jun 2028
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Product is a 200g poly pouch of ready to eat samosas filled with green gram and spices. They are made from Wheat flour, soyabean oil, salt, water, Red Chilli Powder, Coriander, Bishop Seeds, Fennel, Fenugreek, Mango Powder, Asafoetida , Ginger Powder, Black Pepper Powder, Sugar powder, Vegetable oil, Green Gram and Gram flour. The spices make up the filling of the samosa. They are fried but not expanded or extruded and they contain over 5% by weight in sucrose, invert sugar or isoglucose.
- Keywords
-
- FRIED
- MIXTURES OF SPICES
- READY TO EAT
- PASTRY PRODUCTS
- SAVOURY
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- WHEAT FLOUR
- SAMOSA
- 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 of 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 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 5b - has been used to identify the type of packaging as 200g in a poly pouch. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059070 Other than Matzos and communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1905 including note (A) (15)