Information for ruling 600014693
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2026
- Expiry date
- 11 Jan 2029
- Commodity code
- 0710807000 (opens in new tab)
- Description
- 100% semi-dried tomatoes. Tomatoes are sliced into wedges, oven dried, frozen and packed. Oven-dried at temperatures exceeding 70°C for a minimum of 2 minutes and frozen at -18°C. Moisture: 70% - 80%. Packaged in a plastic bag and then a cardboard box.
- Keywords
-
- VEGETABLES
- FROZEN
- AS PIECES
- TOMATOES
- DRIED
- 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 0710 - Vegetables (uncooked or cooked by steaming or boiling in water), frozen GIR 5B has been used identify the type of packaging: plastic bag and cardboard box. GIR 6 has been used to classify this product by the terms of heading 071080 - Other vegetables 8 Digit code 07108070 - Tomatoes Also classified in accordance with: Harmonised System Explanatory Notes to heading 0710