Information for ruling 600008191
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 1604209090 (opens in new tab)
- Description
- Smoked haddock and mozzarella fishcake precooked and frozen Packed 8 x100g in bag and 3 plastic film bags in sealed cardboard box
- Keywords
-
- COOKED
- FROZEN
- SMOKED
- FOOD PREPARATION
- HADDOCK
- MOZZARELLA
- 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 – 8 x100g in plastic film bag and 3 bags in sealed cardboard box GIR 6 has been used to classify the goods to subheading level 160420 – Other prepared or preserved fish 8 digit code 16042090 - Of other fish 10 digit code 1604209090 – Other than elsewhere specified Also classified in accordance with: chapter 16 note 2 HSEN to chapter 16