Information for ruling 600012262
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2025
- Expiry date
- 12 Feb 2028
- Commodity code
- 0206490000 (opens in new tab)
- Description
- Frozen pork kidneys, which have been separated from the meat and trimmed. Packed in a blue polythene bag inside a fibreboard box.
- Keywords
-
- PIGS
- MEAT OF SWINE
- EDIBLE MEAT OFFAL
- FROZEN
- KIDNEYS
- PORK
- 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 0206 - edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen GIR 5b has been used to identify the type pf packaging GIR 6 has been used to classify the goods to subheading level 020649 - of swine, frozen; other than liver Also classified in accordance with Harmonised System Explanation Notes (HSEN)s to 0206