Information for ruling 600011858
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2024
- Expiry date
- 10 Dec 2027
- Commodity code
- 0304620000 (opens in new tab)
- Description
- Frozen catfish fillets, scientific name pangasius hypopthalmus. This product is boneless and skinless with the belly and red meat taken off. It is packed in 800gm poly bags, with 10 bags per cardboard carton.
- Keywords
-
- SKINNED
- FROZEN
- FILLETED
- WHITE FISH
- FISH AND FISH PRODUCTS
- BONELESS
- 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 5b has been used to identify the type of packaging - plastic bags GIR 6 Has been used to classify the goods to subheading level 030462- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Also classified in accordance with: Additional note 2 to Chapter 3 Harmonised System Explanatory Notes (HSEN)s to 0304