Information for ruling 600015137
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2026
- Expiry date
- 02 Mar 2029
- Commodity code
- 2002109000 (opens in new tab)
- Description
- Slow Roasted Tomatoes in Oil frozen Weight: 1kg packaged in a vacuum and heat-sealed blue PE bag and then a brown cardboard box
- Keywords
-
- ROASTED
- GARLIC
- FOR HUMAN CONSUMPTION
- RAPESEED OIL
- FROZEN
- TOMATOES
- 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 5 (b) - has been used to identify the type of packaging as vacuum packed and heat-sealed blue PE bag and put into cardboard boxes for transport 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 to Heading 2002 HSEN to chapter 7