Information for ruling 600014580
This section is Advance Tariff Ruling
- Start date
- 06 Jan 2026
- Expiry date
- 05 Jan 2029
- Commodity code
- 2007993980 (opens in new tab)
- Description
- A fruit paste of a thick jelly consistency with no lumps. Ingredients include damsons, raw cane sugar and concentrated lemon juice. Packaged in a 125ml glass jar with metal lid.
- Keywords
-
- FRUITS
- CANE SUGAR
- AS PASTE
- IN JARS
- PUT UP FOR RETAIL SALE
- PLUMS
- LEMON JUICE
- 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 2007 - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter GIR 5B has been used to identify the type of packaging: 125ml glass jar GIR 6 has been used to classify the goods to subheading level 200799 – Other than homogenised preparations; Other than citrus fruits 8 Digit code 20079939 - With a sugar content exceeding 30 % by weight; Other 10 Digit code 2007993980 - Containing less than 70 % by weight of sugar Also classified in accordance with: Harmonised System Explanatory Notes to heading 2007