Information for ruling 600013221
This section is Advance Tariff Ruling
- Start date
- 20 May 2025
- Expiry date
- 19 May 2028
- Commodity code
- 1604199790 (opens in new tab)
- Description
- Frozen Grill Basa Fillets With Sauce For human consumption species basa (Pangasianodon Hypophthalmus) raw fish fillets 83%, with sauce 17%, in a dual cook bag (microwavable and able to use in the oven). The product is raw and grill marks are applied to frozen fillets with hot steel rods. The sauce is then added to the fish. 10 bags of 1.05 kg (containing 6 portions of 175gm per inner bag) in one master cardboard carton.
- Keywords
-
- SAUCES
- SPICES AND HERBS
- FISH FOODS
- FROZEN
- FILLETED
- LIME
- LEMON JUICE
- 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 - 10 bags of 1.05 kg (containing 6 portions of 175gm per inner bag) in one master cardboard carton. GIR 6 has been used to classify the goods to subheading level 160419 - Fish, whole or in pieces, but not minced; Other 8 Digit Code 16041997 – Other than fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen 10 Digit Code 1604199790 – Other than elsewhere specified within the heading Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) 1604 refers