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Information for ruling 600009729

This section is Advance Tariff Ruling

Start date
20 Feb 2024
Expiry date
19 Feb 2027
Description
Unirradiated uranium in a scrap fuel assembly use: for uranium recovery and re-processing Physical form: pellets
Keywords
  • AS PELLETS
  • INORGANIC COMPOUNDS
  • URANIUM
  • IN SOLID FORM
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 2844 - Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products GIR 6 has been used to classify the goods to subheading level 284420 – Uranium enriched in u 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in u 235, plutonium or compounds of these products 8 digit code 28442035 - Other than ferro-uranium Also classified in accordance with: Chapter 28 note 1 section note 1 HSEN to 2844