Information for ruling 600010968
This section is Advance Tariff Ruling
- Start date
- 23 Jul 2024
- Expiry date
- 22 Jul 2027
- Commodity code
- 0307321000 (opens in new tab)
- Description
- Whole Mytilus Edulis species mussels, which have been cooked and frozen and are ready to eat, fit for human consumption. Packed in 1kg packs, 10 packs per case.
- Keywords
-
- IN THE SHELL
- COOKED
- FROZEN
- MUSSELS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- MOLLUSCS
- 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 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 packaging GIR 6 has been used to classify this product by the terms of heading 030732: Mussels (mytilus spp., perna spp.),frozen 8 Digit code 03073210: Mytilus spp Also classified in accordance with: Harmonised System Explanatory Notes to heading 0307