Information for ruling 600011875
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2024
- Expiry date
- 02 Dec 2027
- Commodity code
- 7108120000 (opens in new tab)
- Description
- 24 carat unwrought gold bullion which have been cast in 1kg bars. The bars are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Spain.
- Keywords
-
- NON-MONETARY
- AS BARS
- UNWORKED
- UNWROUGHT
- CAST
- OF GOLD
- GOLD
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 7108 - Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 710812 - Other unwrought forms. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 71 - Note 4(A) and General Note (2). Harmonized System Explanatory Notes (HSEN) to heading 7108. Harmonized System Explanatory Notes (HSEN) to heading 7106 - Note (II) applies mutatis mutandis to heading 7108.