Information for ruling 600010743
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2024
- Expiry date
- 31 Jul 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Filo king prawns. These have been cooked and are frozen. They are in air tight containers and there are 14 to a pack. Ingredients: Wheat Flour King Prawn Fully Refined Soya Bean Oil Water Corn Starch Soy Sauce (Water, Soya Bean, Wheat, Salt, Sugar) Garlic Salt Sugar Rice Flour Onion Powder Black Pepper
- Keywords
-
- GARLIC
- WHEAT STARCH
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- KING PRAWN
- 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)) 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 1605: Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 6 has been used to classify this product by the terms of heading 160529; Shrimps and Prawns in airtight containers 10 Digit code 1605290091: Shelled, frozen Also classified in accordance with: Chapter note 2 to heading 1605 Harmonised System Explanatory Notes to heading 1605