Information for ruling 600009494
This section is Advance Tariff Ruling
- Start date
- 26 Jan 2024
- Expiry date
- 25 Jan 2027
- Commodity code
- 0305498090 (opens in new tab)
- Description
- Frozen fillets of dyed, smoked haddock. The fillets are wrapped in interwoven layers of plastic to form blocks which are 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
- SMOKED
- MELANOGRAMMUS AEGLEFINUS
- FISH
- WITH SALT
- HADDOCK
- 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 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process 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 030549 Smoked fish, including fillets, other than edible fish offal; Other than previously specified in the heading 8 Digit Code 03054980 Other than previously specified in the heading 10 Digit Code 0305498090 Other than previously specified in the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Note to Chapter 3 refers Harmonised System Explanatory Notes (HSENs) to Heading 0305 refers