Information for ruling 600005808
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2023
- Expiry date
- 08 Feb 2026
- Commodity code
- 0303841000 (opens in new tab)
- Description
- Seabass Whole fish that has been gutted, gilled and descaled and frozen Species: Dicentrarchus labrax Packaging: plastic bag inner (10 fish), with cardboard carton outer
- Keywords
-
- FROZEN
- WHOLE
- FOR HUMAN CONSUMPTION
- FISH
- 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 - plastic bag inner (10 fish), with cardboard carton outer GIR 6 has been used to classify the goods to subheading level 030384 - Other fish, excluding edible fish offal of subheadings 0303 91 to 0303 99; Sea bass (Dicentrarchus spp.) 8 digit code 03038410 - European sea bass (Dicentrarchus labrax) Also classified in accordance with: HSEN to chapter 3 HSEN to 0302 (The provisions of the Explanatory Note to heading 03.02 apply, mutatis mutandis, to the products of 0303).