Information for ruling 600007758
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Prawn toasts cooked and frozen Prawn (Penaeus vannamei) (Crustaceans) (30%), Wheat Flour, Fully Refined Soya Bean Oil, Yam Bean, Onion, White Sesame Seed, Soy Sauce (Water, Soya Bean, Wheat, Salt, Sugar), Sugar, Garlic, Spring Onion, Sesame Seed Oil, Black Sesame Seed, Ginger, Yeast, Salt, White Pepper. Packaging: plastic tray and shrink film, then packed in printed retail sleeve, airtight
- Keywords
-
- PRAWN
- COOKED
- WHEAT FLOUR
- FROZEN
- SOYA BEAN OIL
- FOR HUMAN CONSUMPTION
- 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 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5b has been used to identify the type of packaging – plastic tray and shrink film, then packed in printed retail sleeve GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns: Other than not in airtight containers 10 digit code 1605290091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: chapter 16 note 2 HSEN to chapter 16 HSEN to 1605