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Information for ruling 600014575

This section is Advance Tariff Ruling

Start date
04 Mar 2026
Expiry date
03 Mar 2029
Description
A preserved vegetable condiment, consistency of a smooth liquid with large pieces of silverskin onions, small chunks of gherkins, green and red peppers throughout. Ingredients: Cauliflower, Gherkins, Silverskin Onions, Red Peppers, Water, Acidity Regulator: Acetic Acid, Salt, Firming Agent: E509, Preservative: E223 (Sulphites)), Mustard (Water, Mustard Seeds, Spirit Vinegar, Salt, Turmeric), Cider Vinegar, Raw Cane Sugar, Water, Sea Salt, Cornflour, Turmeric, Mustard Flour. Packaged in a 250ml jar with metal lid.
Keywords
  • GHERKINS
  • CORNFLOUR
  • MUSTARD
  • ACETIC ACID
  • CANE SUGAR
  • FLOUR
  • CAULIFLOWERS
  • RED PEPPER
  • CIDER VINEGAR
  • TURMERIC
  • SALT
  • IN VINEGAR
  • ONIONS
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 2001 - Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid GIR 5b has been used to identify the type of packaging - 250ml jar with metal lid. GIR 6 has been used to classify the goods to subheading level 200190 – Other than Cucumbers and gherkins 8 Digit Code 20019097 - Other than elsewhere specified 10 Digit Code 2001909799 – Other than Not containing added sugar Also classified in accordance with: Chapter 20 Additional Note 1 Harmonised System Explanatory Notes (HSENs) to 2001 refers