Information for ruling 600012298
This section is Advance Tariff Ruling
- Start date
- 28 Feb 2025
- Expiry date
- 27 Feb 2028
- Commodity code
- 0106190000 (opens in new tab)
- Description
- Live Bengal Tigers For breeding not for forming part of a circus, menageries or other similar travelling animal shows
- Keywords
-
- ANIMALS
- FOR BREEDING
- 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 0106: Other live animals GIR 6 has been used to classify this product by the terms of heading 010619 – other than elsewhere classified in this chapter Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 0106 (A) (3)