Information for ruling 600014961
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2026
- Expiry date
- 09 Feb 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- 12 vegetable spring rolls Weight: 200g Packaging: cardboard box. Outer carton contains 32 boxes
- Keywords
-
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- FROZEN
- SPRING ROLLS
- PASTRY PRODUCTS
- 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)) Classification has been determined in accordance with the following: GIR 1 has been used to classify this product by the terms of heading 1905: bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. GIR 5b has been used to identify the packaging - cardboard box GIR 6 has been used to classify the goods to subheading level 190590: Other than elsewhere specified 8 Digit code 19059080: Other than elsewhere specified; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory notes to heading 1905 (A) (15)