Information for ruling 600011226
This section is Advance Tariff Ruling
- Start date
- 10 Sep 2024
- Expiry date
- 09 Sep 2027
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Luxury Black Tiger Prawn Fan with Sweet Chilli Sauce Precooked, imported as frozen, in plastic bags/outer box. Ingredients: Tiger Prawns, Water, Salt, Acidity Regulators: Sodium Carbonates, Citric Acid, Dextrin, Sugar, Distilled White Vinegar, Modified Maize Starch, Red Chilli, Garlic Puree, Flavouring
- Keywords
-
- FOOD PREPARATION
- WATER
- PRAWNS
- COOKED
- SUGAR
- GARLIC
- FROZEN
- VINEGAR
- CHILLI
- 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 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5 b has been used to identify the type of packaging – in plastic bags/outer box. GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns; in airtight containers 10 Digit Code 1605290091 - Other than elsewhere specified; shelled; frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605