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Information for ruling 600014651

This section is Advance Tariff Ruling

Start date
10 Dec 2025
Expiry date
09 Dec 2028
Description
Oyster flavoured sauce. Used as a seasoning ingredient to stir-fries and other oriental dishes. Ingredients include water, oyster, salt and flavouring. Packaged in a plastic bottle.
Keywords
  • SAUCES
  • CONDIMENTS
  • FISH PRODUCTS
  • AS LIQUID
  • FOOD PREPARATION
  • OYSTERS
  • IN 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 identify the type of packaging: plastic bottle GIR 6 has been used to classify this product by the terms of heading 210390 - Other than soya sauce, tomato ketchup and other tomato sauces or mustard flour and meal and prepared mustard 8 Digit code 21039090 - Other than elsewhere specified 10 Digit code 2103909089 - Other than monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate Also classified in accordance with: Harmonised System Explanatory Notes to heading 2103