Information for ruling 600014877
This section is Advance Tariff Ruling
- Start date
- 05 Feb 2026
- Expiry date
- 04 Feb 2029
- Commodity code
- 2002109000 (opens in new tab)
- Description
- Semi-dried tomato slices with lemon juice and sunflower oil. Fresh tomatoes are washed, sliced, salted, and semi dried in the oven. The semi dried tomatoes are acidified, aromatized with lemon juice, and vacuum-packed in a tray with oil.
- Keywords
-
- DRIED
- SALTED
- AS SLICES
- SUNFLOWER OIL
- TOMATOES
- 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 2002 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 200210 - Tomatoes, whole or in pieces 8-digit code 20021090 - Other than peeled Also classified in accordance with: Harmonised System Explanatory Notes 2002