Information for ruling 600014327
This section is Advance Tariff Ruling
- Start date
- 25 Nov 2025
- Expiry date
- 24 Nov 2028
- Commodity code
- 2005510000 (opens in new tab)
- Description
- Red kidney beans in a spicy sauce Packaging: 300g plastic pouch, (Pouch Size: 140mm X 185 mm + 40mm) Ingredients: kidney beans, water, onion paste, tomato, sunflower oil, tomato paste, ginger, garlic, spices and condiments, iodised salt, coriander, chilli, seasoning
- Keywords
-
- TOMATO PUREES
- SUNFLOWER OIL
- KIDNEY BEANS
- FOOD PREPARATIONS
- MIXTURES OF SPICES
- BEANS
- 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 – 300g plastic 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 Note 3 Harmonised System Explanatory Notes (HSENs) to 2005 refers