Information for ruling 600008840
This section is Advance Tariff Ruling
- Start date
- 07 Dec 2023
- Expiry date
- 06 Dec 2026
- Commodity code
- 0303891000 (opens in new tab)
- Description
- Frozen, whole Perch (Lates Stappersii). The fish come in 1 kg bags, in packs of 30, 50 or 100kg. The fish are for retail sale.
- Keywords
-
- FROZEN
- WHOLE
- PERCH
- FRESHWATER
- FISH
- FRESH
- 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 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 GIR 5 (ab) - Has been used to identify the type of packaging - 1kg bags GIR 6 - Has been used to classify the goods to subheading level 030389 Other fish, excluding edible fish offal of subheadings 0303 91 to 0303 99; Other than previously specified in the Heading 8 Digit Code 03038910 Freshwater fish Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Chapter 3 refers Harmonised System Explanatory Notes (HSENs) to Heading 0303 refers