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Information for ruling 600014331

This section is Advance Tariff Ruling

Start date
25 Nov 2025
Expiry date
24 Nov 2028
Description
Garlic and ginger paste which is used for adding into food, mainly Indian cooking. Packaged in 1 kg screw top glass jars in packs of 6. Ingredients: Ginger, Garlic, water, salt, process water, sunflower oil, Citric Acid, Xanhan Gum, Potassium Sorbate, Sodium Benzoate, Sodium Metabisulphite,
Keywords
  • GINGER
  • SUNFLOWER OIL
  • GARLIC
  • AS PASTE
  • CITRIC ACID
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 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 – glass jar with a screw top 1kg. GIR 6 has been used to classify the goods to subheading level 210390 - Other 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 litre or less. 10 Digit Code 2103909089 - Other than 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: Harmonised System Explanatory Notes (HSENs) to 2103 (A) refers