Information for ruling 600005444
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2023
- Expiry date
- 11 Jan 2026
- Commodity code
- 0305430019 (opens in new tab)
- Description
- Frozen skinless boneless smoked trout fillets. Oncorhynchus mykiss species. Salted and smoked. Packed in 10 vacuum packs bags weighing 0.5kg each per outer cardboard carton.
- Keywords
-
- TROUT
- FROZEN
- FILLETED
- SMOKED
- FISH
- 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 0305 - Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process GIR 5B has been used to identify the type of packaging: vacuum packs bags GIR 6 has been used to classify the goods to subheading level 030543 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 10 digit code 0305430019 - Of the species Oncorhynchus mykiss; Other than 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; fillets weighing 400 g or less each Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 3 HSENs to heading 0305