Information for ruling 600012072
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2024
- Expiry date
- 08 Dec 2027
- Commodity code
- 7108120000 (opens in new tab)
- Description
- Ghanaian Gold Bars, Un Hallmarked. 1kg denominations, unwrought gold bars. The bars are not further worked or processed. They are un wrought, and un hallmarked regular gold bars from Ghanaian origin.
- Keywords
-
- UNWROUGHT
- AS BARS
- OF GOLD
- GOLD
- 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 (GIRs): 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 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 4a 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.