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Information for ruling 600013227

This section is Advance Tariff Ruling

Start date
17 Jun 2025
Expiry date
16 Jun 2028
Description
Moong dal, is a traditional Indian savoury snack, salty fried split green gram beans. It is packaged in 200g laminated pouch. Ingredients: Split green gram, edible vegetable oil (Palmolein Oil and or Cotton Seed Oil) Edible Common Salt, Acidity Regulator.
Keywords
  • MIXTURES OF SPICES
  • FOOD PREPARATION
  • BEANS
  • PUT UP FOR RETAIL SALE
  • SNACKFOODS
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 laminated pouch. GIR 6 - Has been used to classify the goods to subheading level 200551 - Beans (Vigna spp., Phaseolus spp.); Beans, shelled. Also classified in accordance with: Chapter 20, General Chapter Note 3. Harmonised System Explanatory Notes (HSEN) to Heading 2005.