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This section is Advance Tariff Ruling Information for ruling 600016832
- Start date
- 22 Sep 2026
- Expiry date
- 21 Sep 2029
- Commodity code
- 2103100000 (opens in new tab)
- Description
- A ready-to-consume liquid condiment which is intended for use as a seasoning or an accompaniment to food, with a pleasant, sweet, sour, and salty flavour. Ingredients: Water, soybeans, wheat, salt, sweeteners and flavour enhancers, high-fructose corn syrup, mirin, monosodium glutamate, sucralose, caramel colour, and potassium sorbate. The product is made by fermenting the raw materials and pressing them to extract the liquid. The liquid is then sterilised and inspected for any foreign matter before being packed into individual 8 g sachets measuring 50 mm x 80 mm. 200 sachets are packaged into a clear plastic bag. 10 bags are packed into a cardboard box, totalling 2000 sachets per box. It is intended for use in the food-service industry, including restaurants, takeaways, and end consumers.
- Keywords
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- IN BOXES
- CONDIMENTS
- PUT UP FOR RETAIL SALE
- SALT
- AS LIQUID
- SOYA SAUCE
- WATER
- WHEAT
- PROCESSED
- SUITABLE FOR VEGETARIANS
- FOR HUMAN CONSUMPTION
- FOOD PREPARATION
- IN SACHETS
- 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 (GIRs): 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 5(b) - Has been used to identify the type of packaging. Packed in 8 g sachets, then into clear plastic bags, then into a cardboard box. GIR 6 - Has been used to classify this product by the terms of subheading level 210310 - Soya sauce. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 2103.