Information for ruling 600005443
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2023
- Expiry date
- 11 Jan 2026
- Commodity code
- 0303149011 (opens in new tab)
- Description
- Frozen raw whole trout gilled and gutted. Individually quick frozen. Of oncorhynchus mykiss species. Weights 255-340g each. Packed in white corrugated cardboard outer case, with blue food grade polyliner. Net weight of 9 - 10kg.
- Keywords
-
- GILLED
- TROUT
- FROZEN
- WHOLE
- GUTTED
- 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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0303 - Fish, frozen, excluding fish fillets and other fish meat of heading 0304 GIR 5B has been used to identify the type of packaging: corrugated cardboard outer case GIR 6 has been used to classify the goods to subheading level 030314 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 8 digit code 03031490 - Other 10 digit code 0303149011 - Of the species Oncorhynchus mykiss; In the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1.2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each Also classified in accordance with: Harmonised System Explanatory Notes to heading 0303