{"data":{"id":"30256","type":"heading","attributes":{"goods_nomenclature_item_id":"0702000000","description":"Tomatoes, fresh or chilled","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Tomatoes, fresh or chilled","description_plain":"Tomatoes, fresh or chilled","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"2","type":"section"}},"chapter":{"data":{"id":"30240","type":"chapter"}},"commodities":{"data":[{"id":"109543","type":"commodity"},{"id":"109544","type":"commodity"},{"id":"109545","type":"commodity"},{"id":"109546","type":"commodity"},{"id":"109547","type":"commodity"},{"id":"109548","type":"commodity"},{"id":"109549","type":"commodity"},{"id":"109550","type":"commodity"}]}}},"included":[{"id":"2","type":"section","attributes":{"numeral":"II","title":"Vegetable products","position":2,"section_note":"1. In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.\r\n"}},{"id":"30240","type":"chapter","attributes":{"goods_nomenclature_item_id":"0700000000","description":"EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS","formatted_description":"Edible vegetables and certain roots and tubers","chapter_note":"1. This chapter does not cover forage products of heading [1214](/headings/1214).\r\n\r\n2. In heading [0709](/headings/0709) to [0712](/headings/0712) the word 'vegetables' includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet-corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum majorana).\r\n\r\n3. Heading [0712](/headings/0712) covers all dried vegetables of the kinds falling in heading [0701](/headings/0701) to [0711](/headings/0711), other than:\r\n\r\n   - (a) dried leguminous vegetables, shelled (heading [0713](/headings/0713));\r\n   - (b) sweet-corn in the forms specified in heading [1102](/headings/1102) to [1104](/headings/1104);\r\n   - (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading [1105](/headings/1105));\r\n   - (d) flour, meal and powder of dried leguminous vegetables of heading [0713](/headings/0713) (heading [1106](/headings/1106)).\r\n\r\n4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading [0904](/headings/0904)).\r\n\r\n5. Heading [0711](/headings/0711) applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.\r\n\r\n### Additional chapter notes\r\n\r\n1. Seed potatoes shall be classified in subheading [0701 10 00](/commodities/0701100000) provided that the goods comply with The Seed Potatoes Regulations 1991.\r\n\r\n2. Sweetcorn hybrids shall be classified in code [0712 90 11](/commodities/0712901100) as for sowing provided that:\r\n\r\n   - the goods comply with the Cereal Seeds Regulation 1974 or\r\n\r\n   - it is established that the goods are actually intended for sowing.\r\n\r\n3. Sweet potatoes shall be deemed to be for human consumption within the meaning of code [0714 20 10](/commodities/0714201000) if they are fresh, whole and put up in immediate packings at the time of release for free circulation.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20237628-duty_expression","type":"duty_expression","attributes":{"base":"14.00 %","formatted_base":"\u003cspan\u003e14.00\u003c/span\u003e %","verbose_duty":"14.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country 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