Information for ruling 600011116
This section is Advance Tariff Ruling
- Start date
- 13 Aug 2024
- Expiry date
- 12 Aug 2027
- Commodity code
- 0304999940 (opens in new tab)
- Description
- Raw Bluefin Frozen Tuna For human consumption Raw Bluefin Frozen Tuna, that has been cut into a rectangular block and vacuum packed.
- Keywords
-
- TUNA
- FROZEN
- CUT
- THUNNUS THYNNUS
- 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 5 b has been used to identify the type of packaging – vacuum packed. GIR 6 has been used to classify the goods to subheading level 030499 – Frozen, Other than fillets 8 Digit Code 03049999 - Other than elsewhere specified 10 Digit Code 0304999940 - Of bluefin tuna (thunnus thynnus) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 0304 refers