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Information for ruling 600015433

This section is Advance Tariff Ruling

Start date
28 Apr 2026
Expiry date
27 Apr 2029
Description
Frozen sweetcorn fritters and onion and sweetcorn fritters with a sweet chilli dip. These are frozen. There are 8 x20g fritters Ingredients: Sweetcorn , Onion, Cottonseed Oil, Corn Starch, Dried Potato, Wheat Flour, Coriander Leaf, Shallot, Lemon Juice, Garlic, Dried Red Chilli, Lemongrass, Salt, Red Chilli Powder, Makrut Lime Leaf, Galangal, Makrut Lime Peel, Cumin. Sweet Chilli Dip [Water, Sugar, Distilled Vinegar, Modified Maize Starch, Red Chilli, Salt, Garlic Powder, Red Bell Pepper Powder, Thickener (Xanthan Gum), Colour (Paprika Extract), Acidity Regulator (Citric Acid), Chilli Powder]
Keywords
  • MIXTURES OF VEGETABLES
  • CHILLI
  • FOOD PREPARATION
  • PUT UP FOR RETAIL SALE
  • FROZEN
  • SWEETCORN
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 2004: Other vege-tables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 6 - Has been used to classify this product by the terms of heading 200490 Other vegetables and mixtures of vegetables 8 Digit code - 20049098: Other than elsewhere specified 10 Digit code - 2004909810: Mixtures Also classified in accordance with: The Harmonised System Explanatory Notes to Heading 2004