Information for ruling 600010371
This section is Advance Tariff Ruling
- Start date
- 10 May 2024
- Expiry date
- 09 May 2027
- Commodity code
- 0304810090 (opens in new tab)
- Description
- These are raw frozen boneless salmon fillets of the species oncorhynchus Keta without skin on. They are packaged in 1.4g bags and 8 bags per carton.
- Keywords
-
- SALMON
- FOR COOKING
- SKINNED
- FROZEN
- FILLETED
- 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 5b Has been used to identify the type of packaging: Packaged in bags of 1.4 kg, 8 bags per carton. GIR 6 Has been used to identify this product by the terms of heading 030481: Frozen fillets of other fish, Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 digit code – 0304810090: other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 0304