Information for ruling 600013302
This section is Advance Tariff Ruling
- Start date
- 30 Jul 2025
- Expiry date
- 29 Jul 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- The frozen sweet chilli prawns weigh 120g. They contain over 20% of prawns (penaeus vannamei) and are covered in wheat flour for the batter and then breadcrumbs to be fried. The prawns are then glazed in a sweet chilli sauce. The cooking instructions state that the product should be cooked for 12 minutes at 180 degrees from frozen. Packaged in a plastic bag and placed in a cardboard box. Process: receiving ingredients, pre processing, predust, batter, breader, frying, freezing, glazing sweet chilli sauce, packaged, cold storage. Ingredients: King prawn, wheat flour, sweet chilli sauce: Sugar, water, fructose syrup, red chilli, Garlic, salt, modified tapioca starch, acidity regulators: acetic acid, citric acid, thickener: xanthan gum; colour; paparika extract) Fully refined soya bean oil, dextrose, water, corn starch, modified tapioca starch, salt, wheat gluten yeast, garlic powder, acidity regulators: sodium carbonates, sodium citrates.
- Keywords
-
- GLAZED
- PRAWNS
- WHEAT FLOUR
- FRIED
- FROZEN
- PUT UP FOR RETAIL SALE
- BATTERED
- 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 – Packaged in a plastic bag and cardboard box 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 The Harmonised System Explanatory Notes (HSENS) to Chapter 16 The Harmonised System Explanatory Notes (HSENS) to Heading 1605