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Information for ruling 600013466

This section is Advance Tariff Ruling

Start date
02 Sep 2025
Expiry date
01 Sep 2028
Description
Tempeh Chips made from fermented Black Beans Ready to eat snack intended for human consumption that is sliced thinly, seasoned, and baked or lightly fried to create a crispy chip texture. Ingredients: Blackbeans, Tapioca starch, Starter Culture Rhizopus, Garlic Powder, Salt, Coconut Oil
Keywords
  • COCONUT OIL
  • MANIOC STARCH
  • FOR HUMAN CONSUMPTION
  • SEASONED
  • SNACKFOODS
  • BAKED
  • BLACK BEANS
  • FRIED
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 5 b has been used to identify the type of packaging - Packaged in sealed, food-grade internal aluminium pouches, typically in 30g to 100g retail packs. GIR 6 has been used to classify the goods to subheading level 200559 - Beans (vigna spp., phaseolus spp.); Other than Beans, shelled Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905 (A15) b refers Harmonised System Explanatory Notes (HSENs) to 2005 refers