Information for ruling 600013222
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 1604199790 (opens in new tab)
- Description
- Frozen Fish in Chip Goujon For human consumption. Ingredients: Raw Basa species fish (Pangasianodon Hypophthalmus) 40%, coated in batter and in potato. Packed 10 boxes weighing 1 kg each inside cardboard outer carton.
- Keywords
-
- COATED
- FROZEN
- FOOD PREPARATION
- BATTERED
- POTATOES
- FISH
- 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 boxes weighing 1 kg each inside cardboard outer 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