Information for ruling 600007254
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 0307439290 (opens in new tab)
- Description
- Frozen raw squid rings of the Illex species. The heads,skins, fins and tentacles have been removed. These have been packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box.
- Keywords
-
- FROZEN
- IN BAGS
- SQUID
- FOR HUMAN CONSUMPTION
- MOLLUSCS
- UNCOOKED
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0307: Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process GIR 5b Has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 030743: Cuttlefish and squid, frozen 8 Digit code 03074392: Illex spp 10 Digit code 0307439290:Other than the pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing, other than whole and tentacles and fins, for processing, other than elsewhere specified. Also classified in accordance with: General note to chapter 3 Harmonised System Explanatory Notes to heading 0307