Information for ruling 600014201
This section is Advance Tariff Ruling
- Start date
- 04 Dec 2025
- Expiry date
- 03 Dec 2028
- Commodity code
- 2103909019 (opens in new tab)
- Description
- Product is a jar of jollof paste in the lamb flavour. It is intended to be added to washed uncooked rice, before adding water and cooking the rice and paste together. The paste is made from Rapeseed oil, Tomato puree, Schwartz gravy browning, Nutritional yeast flakes, Scotch bonnet chilli powder, Salt, vegan stock (lamb flavour) and Simply Shirley spice mix. It is packaged as 175g of paste in a 190ml capacity glass jar which is sealed.
- Keywords
-
- TOMATO PUREES
- MIXED SEASONING
- FLAVOURED
- MIXED CONDIMENTS
- AS PASTE
- SEASONINGS
- RAPESEED OIL
- 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 of 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 2103 - Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5b - has been used to identify the type of packaging as 175g of paste in a 190ml capacity sealed glass jar. GIR 6 - has been used to classify the goods to subheading level 210390 Other than elsewhere specified. 8 Digit Code 21039090 Other than mango chutney, liquid or aromatic bitters of an alcoholic strength by volume of 44.2 to 49.2% vol containing from 1.5 to 6% by weight of gentian, spices and various ingredients and from 4 to 10% of sugar, in containers holding 0.5% or less. 10 Digit Code 2103909019 Containing tomato; Other than monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 2103 including note (A)