Information for ruling 600013851
This section is Advance Tariff Ruling
- Start date
- 01 Oct 2025
- Expiry date
- 30 Sep 2028
- Commodity code
- 2106909240 (opens in new tab)
- Description
- Autolysed yeast extract produced from brewer’s yeast (Saccharomyces cerevisiae) It is brown in colour and it's appearance is a brown paste It is packed in plastic pails that weigh 25 kg
- Keywords
-
- BREWERY YEAST
- YEAST EXTRACTS
- PURIFIED
- FOOD PREPARATION
- AS PASTE
- 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)). 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 2106 - Food Preparations not elsewhere specified or included. GIR 5(b) has been used to identify the type of packaging: plastic pails GIR 6 has been used to classify the goods to subheading level 210690 - Other than protein concentrates and textured protein substances. 8 Digit commodity code - 21069092 - Other than elsewhere specified; Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch. 10 Digit commodity code - 2106909240 - Hydrolysates of proteins and autolysates of yeast Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 2106 notes (B) and (11)