Information for ruling 600007811
This section is Advance Tariff Ruling
- Start date
- 11 Aug 2023
- Expiry date
- 10 Aug 2026
- Commodity code
- 0307433800 (opens in new tab)
- Description
- Raw, frozen squid rings cut from squid tubes from the Loligo Duvaucelii species. They are packaged in a polyliner in an unsealed box, with an outer cardboard carton.
- Keywords
-
- RING
- FROZEN
- SQUID
- FOR HUMAN CONSUMPTION
- RAW
- 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 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 5 (b) - Has been used to identify the type of packaging - polyliner in an unsealed box, with an outer cardboard carton. GIR 6 - Has been used to classify the goods to subheading level 030743 Cuttle fish and squid; Frozen 8 Digit Code 03074338 Loligo spp. ; Other than Loligo vulgaris, Loligo pealei or Loligo gahi Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Note to Chapter 3 refers Harmonised System Explanatory Notes (HSENs) to Heading 0307 Note (1) refers