Information for ruling 600015170
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2026
- Expiry date
- 09 Mar 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Mozzarella & Tomato Flatbread. Creamy mozzarella with sweet slow roast tomatoes and fragrant basil pesto, in a soft Romana flatbread. for human consumption. Ingredients: Romana Flatbread (Wheat Flour, Water, Wholewheat Flour, Salt, Yeast, Extra Virgin Olive Oil, Malted), Mozzarella, Rapeseed Oil, Water, Pasteurised Salted Free Range Egg Yolk, Spirit Vinegar, Sugar, Cornflour, Concentrated Lemon Juice, Tomatoes, Garlic, Oregano, Basil , Sunflower Oil, Vegetarian Medium Fat Hard Cheese, Black Pepper.
- Keywords
-
- FOR HUMAN CONSUMPTION
- BREAD
- BAKERY PRODUCTS
- FOOD PREPARATION
- TOMATOES
- MOZZARELLA
- 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 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 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 Digit Code 19059080 – Other than Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905 refers.