Information for ruling 600012556
This section is Advance Tariff Ruling
- Start date
- 17 Feb 2025
- Expiry date
- 16 Feb 2028
- Commodity code
- 1604209090 (opens in new tab)
- Description
- Canned fish roe, suitable for fish and chips. Ingredients include cod roe, water, rapeseed oil, tomato concentrate, salt, stablilizers: carrageenan, locust bean gum. Roe has been prepared for human consumption by cooking and sterilization then canned for preservation. Packaged in a 200g can.
- Keywords
-
- COOKED
- CANS
- FISH ROE
- IN CANS
- FIT FOR HUMAN CONSUMPTION
- STERILIZED
- COD
- 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5B has been used to identify the type of packaging – 200g cans GIR 6 has been used to classify this product to subheading level 160420 - other prepared or preserved fish 8 Digit Code: 16042090 - of other fish. 10 Digit Code: 1604209090 – other than swordfish (xiphias gladius) Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 1604 note (1) Harmonised System Explanatory Notes (HSEN)s to 0302 3rd paragraph.