Information for ruling 600015717
This section is Advance Tariff Ruling
- Start date
- 06 May 2026
- Expiry date
- 05 May 2029
- Commodity code
- 4823699000 (opens in new tab)
- Description
- Food service product (food packaging) Pot: 13g PE coated + 210gsm white paper + 15g PE coated Lid: PP Lid is applied to pot to provide secure packaging of take away type food. Also maintains short-term freshness of the food and it's heat, (if hot product e.g. gravy, curry sauce at a fish and chip shop). For 4oz, 50 pcs lid/bag, 25 pcs pot/bag in a box. Lid and pot stand side by side. For 7oz, 25 pcs lid/bag, 25 pcs pot/bag in a box. Pot at the bottom, lid on the top
- Keywords
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- OF PAPER
- POTS
- CONTAINERS
- FOR FOOD USE
- LIDS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. Gir 3 (b) has been used as the 'Paper Pots' are considered to be the essential character. Gir 5 (b) - has been used to identify the type of packaging - Cardboard sleeve. Gir 6 - has been used to classify the goods to subheading level 482369 - Trays, dishes, plates, cups and the like, of paper or paperboard, Other than of bamboo. 8-digit code 48236990 - Other than trays, dishes and plates. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) Heading 4823 - Note (B)