Guidance

Stuffed pastry (samosa)(Tariff notice 15)

Check the tariff classification for stuffed pastry (samosa).

New explanatory notes

A new Combined Nomenclature Explanatory Note was published on 19 June 2025.

Explanatory Notes to the Combined Nomenclature of the European Union.

(C/2025/3447)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

1902 20

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:

On page 88, after the title ‘1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared’, the following text is inserted:

‘1902 20 10 to 1902 20 99

Stuffed pasta, whether or not cooked or otherwise prepared:

These subheadings do not cover pre-baked or pre-fried stuffed pastry products, such as “Samosa” or “Briwat” (generally, heading 1905, or Chapter 16 if containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof).’

Contact details

Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Updates to this page

Published 11 July 2025

Sign up for emails or print this page