Information for ruling 600013158
This section is Advance Tariff Ruling
- Start date
- 09 Jul 2025
- Expiry date
- 08 Jul 2028
- Commodity code
- 2005998098 (opens in new tab)
- Description
- Tomatoey Puy and Green Lentils mixture of Puy lentils and Green lentils in a tomato style sauce packaged in a dual layer PP PET retortable pouch and then a cardboard box
- Keywords
-
- COOKED
- LENTILS
- READY TO EAT
- FOR HUMAN CONSUMPTION
- TOMATO SAUCE
- 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 – in a dual layer PP PET retortable pouch and then a cardboard box GIR 6 has been used to classify the goods to subheading level 200599 – Other vegetables and mixtures of vegetables; Other than bamboo shoots 8 digit code 20059980 - Other than elsewhere specified 10 digit code 2005998098 – Other than elsewhere specified Also classified in accordance with: Chapter notes 1 & 3 HSEN to chapter 7 HSEN to 2005