Information for ruling 600010493
This section is Advance Tariff Ruling
- Start date
- 23 May 2024
- Expiry date
- 22 May 2027
- Commodity code
- 0304870090 (opens in new tab)
- Description
- Raw individually frozen tuna portions, skinless and boneless of the species thunnus albarares. Each portion weighing between 170 – 220gm packed in vac pack bags. Retailed for sale for human consumption.
- Keywords
-
- UNCOOKED
- FOR HUMAN CONSUMPTION
- TUNA
- FROZEN
- 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 – vac pack bags GIR 6 has been used to classify the goods to subheading level 030487 frozen fillets of other fish: tuna (of the genus thunnus), skipjack or stripe-bellied bonito (euthynnus (katsuwonus) pelamis). 10 digit code 0304870090 other than atlantic bluefin tunas (thunnus thynnus) and bigeye tuna (thunnus obesus) Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to heading 0304 (1) and (2) (ii).