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Information for ruling 600012585

This section is Advance Tariff Ruling

Start date
05 Mar 2025
Expiry date
04 Mar 2028
Description
Fresh quail eggs in the shell, of the genus Coturnix/Coturnis.
Keywords
  • FRESH
  • POULTRY
  • EGGS
  • BIRDS
  • FOR FOOD USE
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 0407- birds’ eggs, in shell, fresh, preserved or cooked GIR 6 has been used to the goods to subheading level 040729 - for other than fertilised eggs for incubation: of fowls of the species gallus domesticus 8 digit code: 04072910 – other than of poultry, other than fowls of the species gallus domesticus Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 0407