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.