Information for ruling 600013149
This section is Advance Tariff Ruling
- Start date
- 15 Jul 2025
- Expiry date
- 14 Jul 2028
- Commodity code
- 2005590000 (opens in new tab)
- Description
- Kidney Beans in extra virgin olive oil ready to eat packaged in a dual layer PP PET retortable pouch and then a cardboard box.
- Keywords
-
- COOKED
- KIDNEY BEANS
- FOOD PREPARATION
- READY TO EAT
- VIRGIN OLIVE OIL
- 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 5b has been used to identify the type of packaging – a dual layer PP PET retortable pouch and then a cardboard box. GIR 6 has been used to classify the goods to subheading level 200559 – Beans (vigna spp., phaseolus spp.); Other than beans, shelled Also classified in accordance with: Chapter 20 notes 1 & 3 HSEN to 2005