Information for ruling 600010385
This section is Advance Tariff Ruling
- Start date
- 13 May 2024
- Expiry date
- 12 May 2027
- Commodity code
- 0307439990 (opens in new tab)
- Description
- Raw squid tubes of the species dosidicus gigas, which is frozen, the heads, skins, fins and tentacles have been removed. Packaged in plastic bags weighing 1kg, 10 bags packed in a cardboard box.
- Keywords
-
- FROZEN
- MOLLUSCS
- HEADLESS
- CUTTLE FISH
- TENTACLES
- CRUSTACEANS AND MOLLUSCS
- SQUID
- 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 0307 - Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process GIR 5b has been used to identify the type of packaging - plastic bags GIR 6 has been used to classify the goods to subheading level 030743 – Cuttle fish and squid: Frozen 8 Digit Code 03074399 - Other than elsewhere specified 10 Digit Code 0307439990 – Other than Todarodes pacificus Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 0307