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This section is Advance Tariff Ruling Information for ruling 600015676
- Start date
- 30 Jul 2026
- Expiry date
- 29 Jul 2029
- Commodity code
- 2004909810 (opens in new tab)
- Description
- Product is a box of frozen cheesy tomato and potato croquettes. They are made from Rehydrated potato, Potato, Cheddar cheese, Tomato paste, Onion, Chickpea flour, Rapeseed oil, Garlic purée, Fortified wheat flour, Wheat gluten, Rapeseed oil, Salt, Cornflour, Raising Agents, Wheat starch, Water, Wholemeal wheat flour, Yeast and Ascorbic acid. The croquettes are formed and breadcrumbed before being flash fried, frozen and then packaged and imported frozen. They must be cooked before consumption. Packaged in a printed plastic doy bag with 400g of product.
- Keywords
-
- TOMATO PASTE
- MIXTURES OF VEGETABLES
- PUT UP FOR RETAIL SALE
- FRIED
- POTATO
- ONIONS
- FROZEN
- BREADCRUMBS
- FOR HUMAN CONSUMPTION
- CHEESE
- FOOD PREPARATION
- FOR CHILDREN
- 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 of 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 vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 5b - has been used to identify the type of packaging as 378g of product in a printed plastic doy bag. GIR 6 - has been used to classify the goods to subheading level 200490 Other vegetables and mixtures of vegetables. 8 Digit Code 20049098 Other, including mixtures; Other than onions, cooked, not otherwise prepared. 10 Digit Code 2004909810 Mixtures. Also classified in accordance with: Chapter note 1 and 3 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to 2004