Information for ruling 600013150
This section is Advance Tariff Ruling
- Start date
- 16 Jul 2025
- Expiry date
- 15 Jul 2028
- Commodity code
- 1001990060 (opens in new tab)
- Description
- Dried wholegrain Spelt packaged in a paper bag and then a cardboard box
- Keywords
-
- DRIED
- FIT FOR HUMAN CONSUMPTION
- SPELT
- AS GRAINS
- WHEAT
- 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 1001 - Wheat and meslin GIR 5b has been used to identify the type of packaging – GIR 6 has been used to classify the goods to subheading level 100199 – Other than elsewhere specified 10 digit code 1001990060 – Spelt Also classified in accordance with: Chapter 10 note 1 HSEN to 1001