Information for ruling 600013151
This section is Advance Tariff Ruling
- Start date
- 15 Jul 2025
- Expiry date
- 14 Jul 2028
- Commodity code
- 1902401000 (opens in new tab)
- Description
- dried Cous Cous This product is comprised of green, orange and white cous cous The product is packed in a paper based bag, and then in a cardboard box
- Keywords
-
- COUSCOUS
- PAPRIKA EXTRACT
- SPINACH
- FOR HUMAN CONSUMPTION
- DRIED
- 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 1902 - Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared GIR 5b has been used to identify the type of packaging – in a paper based bag, and then in a cardboard box GIR 6 has been used to classify the goods to subheading level 190240 – Couscous 8 digit code 19024010 - Unprepared