Information for ruling 600013209
This section is Advance Tariff Ruling
- Start date
- 18 Jun 2025
- Expiry date
- 17 Jun 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Frozen Paella Bites 8 handmade rice cubes infused with prawn stock and topped with a smoky tomato sauce and black tiger prawns. Prawn head stock is made on site from prawn heads and mixed with cooked rice, peas prawns and botanics before being moulded into cubes. Cooked Sauce is placed on top and is then topped with a small black tiger prawn ( cooked) Product is 26.47% prawn. 8 cubes then packed into a retail tray and heat sealed for export.
- Keywords
-
- PRAWN
- COOKED
- SPICES AND HERBS
- BLACK TIGER PRAWN
- FROZEN
- RICE
- AIRTIGHT CONTAINERS
- PEAS
- AS CUBES
- TOMATO SAUCE
- 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 - packed into a retail tray and heat sealed. GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns; in airtight containers 10 Digit Code 1605290091 – Shelled; frozen Also classified in accordance with: Chapter 19 Note 1 Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605 refers