Information for ruling 600009751
This section is Advance Tariff Ruling
- Start date
- 22 Feb 2024
- Expiry date
- 21 Feb 2027
- Commodity code
- 0405909000 (opens in new tab)
- Description
- The product is an Anhydrous Milkfat that contains anhydrous milkfat and salt that is packaged in intermediate bulk containers (IBM) of 1000kg net weight.
- Keywords
-
- PROCESSED
- MILK FAT
- DAIRY PRODUCE
- FATS
- ANHYDROUS
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 0405 - butter and other fats and oils derived from milk; dairy spreads. GIR 5(B) has been used to identify the type of packaging: containers GIR 6 has been used to classify the goods to subheading level 040590 – other than butter or dairy spreads 8 digit code: 04059090 - other than of a fat content by weight , of 99.3% or more and a water content, by weight, not exceeding 0.5% Also classified in accordance with: Harmonized System Explanatory Notes (HSENS) to heading 0405 (c)