Information for ruling 600014466
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2026
- Expiry date
- 23 Feb 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Large vegetable samosas consisting of two triangular fried pastries made from wheat flour dough and filled with a seasoned vegetable preparation. The samosas comprises wheat flour (with zinc, iron), vegetable oil (sunflower/rapeseed), cornflour, butternut squash, peas, carrots, tomatoes, onions, ground spices (coriander, cumin, turmeric, smoked paprika, ginger, fenugreek seeds, chilli powder, fennel seeds, cinnamon, black pepper, fennel, cloves, dill seeds, star anise), sugar, salt, coriander, ginger, sweet red chillies, garlic, curry leaves, dried fenugreek leaves, cumin seeds and bird eye chilli. The products are fully prepared, cooked by frying, frozen, and presented as ready-to-reheat food preparations. The goods are packed for retail sale in polyethylene pouches.
- Keywords
-
- VEGETABLES
- FROZEN
- CARROT
- FOOD PREPARATION
- WHEAT FLOUR
- SAMOSA
- POTATOES
- PRECOOKED
- 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: 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 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 5b Has been used to identify the type of packaging: Packaged in polyethylene pouches GIR 6 Has been used to classify the goods to subheading level 190590: Other than Crispbread; Gingerbread and the like; Sweet biscuits; waffles and wafers; Rusks, toasted bread and similar toasted products 8 digit code: 19059080 Other than Matzos; Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified in this sub-heading; Other than Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 1905 (A)