Information for ruling 600013379
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2025
- Expiry date
- 21 Jul 2028
- Commodity code
- 1604207055 (opens in new tab)
- Description
- A tuna sub roll, ready to eat. This item contains more than 20% tuna. Ingredients: Multi seed sub-roll Tuna Vegetable spread Flavourings/condiments
- Keywords
-
- TUNA
- BREAD
- PUT UP FOR RETAIL SALE
- FOOD PREPARATION
- READY TO EAT
- 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)) Classification has been determined in accordance with the following: 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 6 has been used to classify this product by the terms of heading 160420: Other pre-pared or preserved fish 8 Digit code 16042070: Of tuna, skipjack tuna or other fish of the genus euthynnus, skipjack (katsuwonus pelamis) 10 Digit code 1604207055: Other than preserved Also classified in accordance with: Note 2 to chapter 16 Harmonised System Explanatory Notes to heading 1604