Information for ruling 600009692
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2024
- Expiry date
- 30 Jan 2027
- Commodity code
- 1604199790 (opens in new tab)
- Description
- A ready meal fish pie, serves one. Ingredients: Potato (37%), Water, Smoked Haddock (10%) [Fish], Salmon (7%) [Fish], King Prawns (7%) (Prawns [Crustaceans], Water, Salt), Double Cream [Milk] (4%), Semi Skimmed Milk, Salted Butter (4%) [Milk], Free Range Pasteurised Egg Yolk, Plain Wheat Flour (with added Calcium Carbonate, Iron, Vitamin B3, Vitamin B1), Onions, White Wine (Preservative: Sulphur Dioxide), Fish Stock (Fish (Concentrated Cod [Fish] and Plaice [Fish] Juices), Corn Starch, Sugar (Beet), Salt, Sunflower Oil, Pepper Oil), Dry Sherry (Preservative: Sulphur Dioxide), Lemon Juice, Parsley, Salt, Paprika, White Pepper. Put up for retail sale
- Keywords
-
- ONIONS
- PEPPER
- SALMON
- SUNFLOWER OIL
- KING PRAWNS
- WHITE WINE
- PUT UP FOR RETAIL SALE
- DOUBLE CREAM
- LEMON JUICE
- EGGS
- HADDOCK
- POTATOES
- 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)). 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 6 has been used to classify the goods to subheading level 160419 – Other 8 Digit Code 16041997 - Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen 10 Digit Code 1604199790 – Other than elsewhere specified. Also classified in accordance with: Chapter 16 Notes 1 and 2 Harmonised System Explanatory Notes (HSENs) to 1604