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This section is Advance Tariff Ruling Information for ruling 600016691
- Start date
- 15 Sep 2026
- Expiry date
- 14 Sep 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Frozen, pre-cooked vegetable spring rolls for human consumption, eaten as an appetiser, finger food, or side dish. The product requires further cooking before consumption by either deep frying, air frying, or oven baking. The spring rolls consists of a wrapper made from wheat flour, vermicelli, water, and salt. The wrapper is filled with a vegetable mixture comprising cabbage, carrot, green beans, onion, ginger, mushroom, and scallion. During manufacture, the vegetables are finely chopped, washed, and steamed for approximately seven minutes to an internal temperature of 80°C, before being rapidly cooled. A dough is prepared from flour, water, and salt, rolled into thin sheets, and filled with the cooked vegetable mixture to form individual spring rolls weighing approximately 50 grams each. The ingredients are: Wheat flour, Cabbage, Carrot, Green beans, Onion, Ginger, Mushroom, Vermicelli, Scallion, Soybean protein, Corn starch, Soybean oil, Salt, White sugar, Monosodium glutamate. The completed spring rolls are frozen, packed in sealed plastic containers for transportation, and subsequently packed into cardboard cartons for distribution.
- Keywords
-
- PUT UP FOR RETAIL SALE
- MIXTURES OF VEGETABLES
- PRE COOKED
- VEGETARIAN
- FROZEN
- WHEAT FLOUR
- FOOD PREPARATION
- FOR HUMAN CONSUMPTION
- SPRING ROLLS
- SUITABLE FOR VEGETARIANS
- 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 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. GIR 5 (b) Has been used to identify the type of packaging. Packed in a cardboard box. GIR 6 Has been used to classify this product by the terms of subheading level 190590 - Other than, elsewhere specified. 8 Digit Code 19059080 - Other than, containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to 1905.