Information for ruling 600012772
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2025
- Expiry date
- 14 Apr 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Breaded king prawns for human consumption, butterfly, uncooked, frozen King Prawns 40%, Species: Penaeus Vannamei Ingredients: breadcrumbs (wheat flour, palm oil, sugar, yeast, salt, yeast food [corn startch, natural colour: calcium carbonate; acidity regulators; calcium sulphate, ascorbic acid]), water, batter mix (wheat flour, modified starch, salt, palm oil, thickener;guar gum; seasoning, baking powder [raising agent; sodium bicarbonate; emulsifier; e450], emulsifier; e471 (soya), pepper), predust (corn starch, salt, wheat flour) Packing: 500gm waxed fibre board carton, shrink wrapped that creates an airtight barrier
- Keywords
-
- FROZEN
- KING PRAWNS
- FOR HUMAN CONSUMPTION
- UNCOOKED
- BREADCRUMBS
- 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 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5b has been used to identify the type of packaging – in airtight containers, waxed bottom, fibre board carton enclosed in shrink wrap film GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns; Other than not in airtight containers 10 Digit Code 1605290091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605 paragraphs 1 & 2 refers Harmonised System Explanatory Notes (HSENs) General Notes to chapter 3