Information for ruling 600009492
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2024
- Expiry date
- 22 Jan 2027
- Commodity code
- 0304720000 (opens in new tab)
- Description
- Frozen 100% Haddock (melanogrammus aglefinus) fillets wrapped in interwoven layers of plastic wrapper to form blocks, with the blocks packed in an outer cardboard carton. The fish is for sale to retail or the restaurant industry. Not for processing. Weight 18kg or 24kg
- Keywords
-
- BLOCKS
- FROZEN
- FILLETED
- HADDOCK
- MELANOGRAMMUS AEGLEFINUS
- 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 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen GIR 5 (b) - Has been used to identify the type of packaging - plastic sheets and an outer carboard carton GIR 6 - Has been used to classify the goods to subheading level 030472 Frozen fillets of fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae; Haddock (melanogrammus aeglefinus) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Note to Chapter 3 refers Harmonised System Explanatory Notes (HSENs) to Heading 0304 (1) refers