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Information for ruling 600015535

This section is Advance Tariff Ruling

Start date
22 Apr 2026
Expiry date
21 Apr 2029
Description
A tomato based table sauce, with spices, used for human consumption and packaged in plastic squeeze bottle of 320g per unit. Ingredients: Water, Tomato paste, Jaggery, Sugar, Salt, Stabilisers: tapioca starch, Stabilisers: xanthan gum, Ginger, Clove, Red chilli, Onion powder, Garlic powder, Cumin powder, Black pepper, Green cardamom, Turmeric, Nutmeg, Cassia bark, Acidity regulators: acetic acid, Acidity regulators: citric acid, Preservative: sodium benzoate.
Keywords
  • FOR HUMAN CONSUMPTION
  • CONDIMENTS
  • SAUCES
  • CHILLI
  • BLACK PEPPER
  • TOMATOES
  • MIXTURES OF SPICES
  • TURMERIC
  • CUMIN
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)). GIR 1 has been used to classify this product by the terms of heading 2103 - Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard GIR 5b has been used to identify the type of packaging - plastic bottle 320g. GIR 6 has been used to classify the goods to subheading level 210390 – Other than Soya sauce; Tomato ketchup and other tomato sauces; Mustard flour and meal and prepared mustard 8 Digit Code 21039090 – Other; Containing Tomato 10 Digit Code 2103909019 – Other than Monosodium glutamate in mixture or in solution, containing by dry weight 50% or more of monosodium glutamate Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 2103 refers Harmonised System Explanatory Notes (HSENs) to 2001 refers