Information for ruling 600013146
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 1604139092 (opens in new tab)
- Description
- Frozen coated sprat, whitebait For human consumption. Coated raw whitebait species (Sprattus sprattus), small fish with tail . Ingredients: Whitebait (fish) 60%, wheat flour, water, salt, yeast. Packed in 20 polythene bags weighing 454 gm inside cardboard carton.
- Keywords
-
- COATED
- FROZEN
- FOOD PREPARATION
- SPRATTUS SPRATTUS
- WHITEBAIT
- 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 5 b has been used to identify the type of packaging - 20 polythene bags weighing 454 gm inside cardboard carton. GIR 6 has been used to classify the goods to subheading level 160413 - Fish, whole or in pieces, but not minced; Sardines, sardinella and brisling or sprats 8 Digit Code 16041390 – Other than sardines 10 Digit Code 1604139092 – Bristling or sprats (sprattus sprattus); Other than in airtight cans Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1604