Information for ruling 600015186
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2026
- Expiry date
- 11 Mar 2029
- Commodity code
- 0712903000 (opens in new tab)
- Description
- Semi dried cherry tomato It is oven dried and frozen Packaging: blue plastic bag which is vacuum sealed then a brown cardboard box
- Keywords
-
- TOMATOES
- FROZEN
- DRIED
- FOR HUMAN CONSUMPTION
- 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 0712 - Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared GIR 5b has been used to identify the type of packaging – blue plastic bag which is vacuum sealed then a brown cardboard box GIR 6 has been used to classify the goods to subheading level 071290 – Other vegetables; mixtures of vegetables 8 digit code 07129030 - Tomatoes Also classified in accordance with: HSEN to 0712