Information for ruling 600011103
This section is Advance Tariff Ruling
- Start date
- 24 Sep 2024
- Expiry date
- 23 Sep 2027
- Commodity code
- 1207992010 (opens in new tab)
- Description
- cannabis seeds 3-10 feminised seeds for sowing High tetrahydrocannabinol (THC) content 11 weeks Harvest outdoors: end of October suitable for indoors and outdoors Height: 110-140cm
- Keywords
-
- SEEDS
- FOR SOWING
- HEMP SEEDS
- PLANTS AND PLANT PRODUCTS
- 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 1207 - Other oil seeds and oleaginous fruits, whether or not broken GIR 6 has been used to classify the goods to subheading level 120799 – Other than elsewhere specified; Other than poppy seeds 8 digit code 12079920 - Seed 10 digit code 1207992010 – Hemp seeds Also classified in accordance with: Additional note (a) Harmonised System Explanatory notes to heading 1207