Information for ruling 600005373
This section is Advance Tariff Ruling
- Start date
- 18 Jan 2023
- Expiry date
- 17 Jan 2026
- Commodity code
- 4819100000 (opens in new tab)
- Description
- The Christmas Eve Box is an empty box which you fill with small personal gifts. It is made from 100% Paper. Packaged individually for Retail Sale.
- Keywords
-
- OF PAPERBOARD
- BOXES
- FOR STORING
- FOR DOMESTIC USE
- 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) GIR 1 has been used to classify this product by the terms of heading 4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like GIR 5b - Has been used to identify the type of packaging - Packaged individually for retail sale. GIR 6 has been used to classify the goods to subheading level 841910 - Cartons, Boxes and Cases, of corrugated paper or paperboard Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4819