Information for ruling 600012930
This section is Advance Tariff Ruling
- Start date
- 12 May 2025
- Expiry date
- 11 May 2028
- Commodity code
- 3203001000 (opens in new tab)
- Description
- Paprika oleoresin. This is used as a colouring ingredient in food products. Made from dried paprika pods, sunflower oil and a solvent. The solvent used to extract the paprika is hexane. The extract is then mixed with sunflower oil to make an oily liquid which is added to food material as required to colour. Packaged in 20kg drums.
- Keywords
-
- OF VEGETABLE ORIGIN
- PAPRIKA EXTRACT
- PAPRIKA
- AS LIQUID
- COLOURING MATTER
- VEGETABLE EXTRACTS
- OLEORESINS
- 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 3203 - Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin GIR 5B has been used to identify the type of packaging: 20kg drums 8 Digit Code 32030010 - Colouring matter of vegetable origin and preparations based thereon Also classified in accordance with: Chapter 32 Note 3 Harmonised System Explanatory Notes to heading 3203