Information for ruling 600014871
This section is Advance Tariff Ruling
- Start date
- 18 Feb 2026
- Expiry date
- 17 Feb 2029
- Commodity code
- 2008199980 (opens in new tab)
- Description
- Phool makhana fox nut. Made from lotus seeds. This is used as an ingredient in various dishes such as desserts and curries and can also be sweetened and flavoured before being roasted to create a snack. The lotus seeds are sun-dried, then roasted. After roasting, they are struck to make the seed pop, and the outer shell is removed. Packed in 100gms packets.
- Keywords
-
- ROASTED
- SEEDS
- PREPARED
- FOOD PREPARATION
- SUNDRIED
- PUT UP FOR RETAIL SALE
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5B has been used identify the type of packaging:100gms packet GIR 6 has been used to classify this product by the terms of heading 200819 - Nuts, groundnuts and other seeds, whether or not mixed together; Other, including mixtures; In immediate packings of a net content not exceeding 1 kg 8 Digit code 20081999 - Other than roasted nuts 10 Digit code 2008199980 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 2008