{"data":{"id":"31715","type":"heading","attributes":{"goods_nomenclature_item_id":"0904000000","description":"Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Pepper of the genus piper; dried or crushed or ground fruit of the genus capsicum or of the genus pimenta","description_plain":"Pepper of the genus piper; dried or crushed or ground fruit of the genus capsicum or of the genus pimenta","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":"31699","type":"chapter"}},"commodities":{"data":[{"id":"31716","type":"commodity"},{"id":"31717","type":"commodity"},{"id":"104480","type":"commodity"},{"id":"104481","type":"commodity"},{"id":"31720","type":"commodity"},{"id":"94832","type":"commodity"},{"id":"94515","type":"commodity"},{"id":"94517","type":"commodity"},{"id":"94518","type":"commodity"},{"id":"103247","type":"commodity"},{"id":"103225","type":"commodity"},{"id":"94519","type":"commodity"},{"id":"103248","type":"commodity"},{"id":"103228","type":"commodity"},{"id":"103229","type":"commodity"},{"id":"94521","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":"31699","type":"chapter","attributes":{"goods_nomenclature_item_id":"0900000000","description":"COFFEE, TEA, MATÉ AND SPICES","formatted_description":"Coffee, tea, maté and spices","chapter_note":"1. Mixtures of the products of heading [0904](/headings/0904) to [0910](/headings/0910) are to be classified as follows:\r\n\r\n   - (a) mixtures of two or more of the products of the same heading are to be classified in that heading;\r\n\r\n   - (b) mixtures of two or more of the products of different headings are to be classified in heading [0910](/headings/0910).\r\n\r\n    The addition of other substances to the products of heading [0904](/headings/0904) to [0910](/headings/0910) (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading [2103](/headings/2103).\r\n\r\n2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading [1211](/headings/1211).\r\n\r\n### Additional chapter notes\r\n\r\n1. The duty rate applicable to mixtures falling in heading 0904 to 0910 can be found in the current version of the “Tariff of the United Kingdom”, Part Four “Rules for calculation of import duties”, General Rule 1, see [Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK](https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020) \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":"-1012549492-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"305","type":"measure_type","attributes":{"description":"Value added tax","measure_type_series_id":"P","measure_component_applicable_code":0,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","semantic_roles":[],"id":"305","measure_type_series_description":"VAT"}},{"id":"-1009206007","type":"additional_code","attributes":{"code":"VATZ","description":"VAT zero rate","formatted_description":"VAT zero 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