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Information for ruling 600013329

This section is Advance Tariff Ruling

Start date
29 Aug 2025
Expiry date
28 Aug 2028
Description
The product are peeled brown beans (Vigna unguiculata). The beans are packaged in labelled, batch-coded 5kg and 10kg polyethylene bags, with 12 months ambient shelf life (moisture <10%). The items are subject to de-hulling, controlled water heat treatment at 90 °C for 3 minutes, hot-air drying to ≤ 8 % moisture, and pre-pack chemical preservation by aluminium-phosphide fumigation.
Keywords
  • FOOD PREPARATION
  • BEANS
  • FOR HUMAN CONSUMPTION
  • IN PACKETS
  • PEELED
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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 0713 - dried leguminous vegetables, shelled, whether or not skinned or split. GIR 5B has been used to identify the type of packaging: polyethylene bags GIR 6 has been used to classify the goods to subheading level 071335 – Beans (vigna spp., Phaseolus spp.); Cow peas (vigna unguiculata). Also classified in accordance with: Chapter 07 note 3 (a) Harmonised System Explanatory Notes heading 0713