Information for ruling 600008078
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 1604131920 (opens in new tab)
- Description
- Sardines of the species Sardina pilchardus in soya oil, packaged in a can with a new weight of 125g and a drained weight of 90g. Ingredients include Sardines, Soya oil and a small amount of salt.
- Keywords
-
- FISH PRODUCTS
- FOOD PREPARATION
- SARDINES
- IN CANS
- IN OIL
- FISH
- 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 – 125g cans GIR 6 has been used to classify this product to subheading level 160413 – sardines, sardinella, and brisling or sprats 8 digit code: 16041319 - other than in olive oil 10 digit code: 1604131920– of the species Sardina pilchardus Also classified in accordance with: Chapter 16 note 2 Harmonised System Explanatory Notes (HSEN)s to heading 1604 note (1)