Information for ruling 600013003
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2025
- Expiry date
- 01 Jun 2028
- Commodity code
- 1511909900 (opens in new tab)
- Description
- Refined palm oil obtained from the pulp of the oil palm fruit. In liquid form at room temperature. Fit for human consumption. Packaged in 1 litre plastic or glass bottles.
- Keywords
-
- PALM OIL
- FOR COOKING
- VEGETABLE OILS
- AS LIQUID
- EDIBLE
- FOR FOOD INDUSTRY
- REFINED
- FOR HUMAN CONSUMPTION
- 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 1511 - Palm oil and its fractions, whether or not refined, but not chemically modified GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 151190 - Other than crude oil 8 Digit Code 15119099 - Other than solid fractions; Other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 15 HSENs to heading 1511