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Information for ruling 600014556

This section is Advance Tariff Ruling

Start date
06 Jan 2026
Expiry date
05 Jan 2029
Description
A prepared smooth dijon mustard. Ingredients include water, mustard seed, spirit vinegar, salt, antioxidant: citric acid. Packaged in a 156ml glass jar with metal lid.
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: 156ml glass jar GIR 6 has been used to classify the goods to subheading level 210330 - Mustard flour and meal and prepared mustard 8 -digit code 21033090 - Prepared mustard 10 -digit code 2103309010 - Containing no added sugar or containing less than 5% by weight of added sugar Also classified in accordance with: Harmonised System Explanatory Notes to heading 2103