Back
This section is Advance Tariff Ruling Information for ruling 600016381
- Start date
- 12 Aug 2026
- Expiry date
- 11 Aug 2029
- Commodity code
- 2008199980 (opens in new tab)
- Description
- Ready-to-eat roasted and seasoned lotus seeds (makhana / Euryale ferox) snack. The product is manufactured from lotus seeds, which are roasted and then coated with oil and seasoning. The ingredients include roasted lotus seeds, seasoning and olive oil. It is intended for human consumption and is packaged in an 80g laminated pouch for retail sale.
- Keywords
-
- SEEDS
- SEASONED
- FOOD PREPARATION
- RICE FLOUR
- ROASTED
- OLIVE OIL
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. GIR 5B Has been used identify the type of packaging: 80g pouch. GIR 6 Has been used to classify this product by the terms of heading 200819 - Nuts, groundnuts and other seeds, whether or not mixed together; Other, including mixtures; In immediate packings of a net content not exceeding 1 kg. 8 Digit code 20081999 - Other than roasted nuts. 10 Digit code 2008199980 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to heading 2008