Information for ruling 600005716
This section is Advance Tariff Ruling
- Start date
- 22 Feb 2023
- Expiry date
- 21 Feb 2026
- Commodity code
- 1604199190 (opens in new tab)
- Description
- Frozen cod portions formed from fillet blocks. Breaded and pre-fried. Ingredients include cod (50%), flour, sunflower oil, maize starch, additives and seasoning. Packed in a plastic bag and then cardboard box.
- Keywords
-
- FRIED
- BATTERED AND CRUMBED
- GADUS MORHUA
- BREADCRUMBS
- MAIZE STARCH
- FROZEN
- COD
- RICE FLOUR
- 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5B has been used to identify the type of packaging: cardboard box GIR 6 has been used to classify the goods to subheading level 160419 - Fish, whole or in pieces, but not minced; Other 8 digit code 16041991 - Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen 10 digit code 1604199190 - Other than of swordfish (Xiphias gladius) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 0304 HSENs to heading 1604