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Information for ruling 600014333

This section is Advance Tariff Ruling

Start date
26 Nov 2025
Expiry date
25 Nov 2028
Description
Fish Sauce Light brown coloured liquid Packaging: 200 ml plastic bottle Ingredients: Anchovy, Salt, Water, Sugar
Keywords
  • SAUCES
  • CONDIMENTS
  • FOR COOKING
  • CONTAINING ADDED SUGAR
  • ANCHOVIES
  • FISH
  • PLASTIC BOTTLES
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 – plastic bottle 200ml. 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; Other than 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 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: Chapter 21 Note 1e Harmonised System Explanatory Notes (HSENs) 2103 (A) refers