Information for ruling 600012978
This section is Advance Tariff Ruling
- Start date
- 06 May 2025
- Expiry date
- 05 May 2028
- Commodity code
- 2103309010 (opens in new tab)
- Description
- A garlic sauce of smooth consistency with no lumps. Ingredients include mustard, garlic, honey, sugar and salt. Packaged in 156ml glass jar with metal lid.
- Keywords
-
- SAUCES
- GARLIC
- FOOD PREPARATION
- MUSTARD
- IN JARS
- HONEY
- SUNFLOWER SEED OIL
- CANE SUGAR
- 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 2103 - Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5B has been used to identify the type of packaging: 156ml glass jar GIR 6 has been used to classify this product by the terms of heading 210330 - Mustard flour and meal and prepared mustard 8 digit code 21033090 – Prepared mustard 10 Digit code 2103309010 - Containing no added sugar or containing less than 5% by weight of added sugar Also classified in accordance with: Harmonised System Explanatory Notes to heading 2103