Information for ruling 600011572
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2024
- Expiry date
- 31 Oct 2027
- Commodity code
- 2007993980 (opens in new tab)
- Description
- Tamarind paste. This has been made by extracting the tamarind and pulping the fruit. The fruit is then steamed, placed into bottles then boiled. The product had undergone a cooking process. It is packaged in bottles Ingredients: Tamarind Water Salt Tartaric acid Sodium Benzoate
- Keywords
-
- AS PASTE
- TAMARIND
- PUT UP FOR RETAIL SALE
- TROPICAL FRUIT
- FOOD PREPARATION
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 2007: Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter GIR 5b Has been used to identify the type of packaging: Packaged in bottles GIR 6 Has been used to classify this product by the terms of heading 200799: Other than homogenised preparations; other than citrus fruit. 8 Digit code 20079939: With a sugar content exceeding 30% by weight 10 Digit code 2007993980: Containing less than 70% by weight of sugar Also classified in accordance with: Note 5 to chapter 20 Harmonised System Explanatory Notes to heading 2007