Information for ruling 600013420
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2025
- Expiry date
- 19 Aug 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- The product includes 6 breaded butterfly prawns which contain over 20% of prawns and has added coconut for flavouring. The prawns are battered and dipped in breadcrumbs ready for frying and then frozen. The cooking instructions state that the product should be cooked for 22 minutes at 180 degrees from frozen. Packaged in an airtight plastic bag and placed in a cardboard box. Process: prawn preparation, predust, ingredients preparation, cooking filling, forming, batter, breadcrumb, frying CCP2, freezing, primary packing in tray (shrink wrap). Ingredients: Tiger prawn (Penaeus monodon) Crustaceans), wheat flour, coconut and lime sauce (coconut milk, onion, maltodextrin, sugar, garlic, coriander leaf, desiccated coconut, corn starch, fully refined soya bean oil, lime juice, tapioca starch, flavourings, galangal powder, garlic powder, salt, onion powder, soy sauce powder, (water, maltodextrin, soya bean, wheat grains, salt), chilli powder, acidity regulators: malic acid, citric acid; yeast extract, white pepper, thickener; xanthan gum; capsicum extract). Fully refined soya bean oil, modified tapioca starch, desiccated coconut, sugar, salt, yeast extract, raising agents: diphosphates, sodium carbonates, water, black pepper, Onion powder, Garlic powder, yeast, acidity regulators: sodium carbonates, sodium citrates, maltodextrin.
- Keywords
-
- PRAWNS
- WHEAT FLOUR
- CRUSTACEANS
- FROZEN
- BUTTERFLY PRAWNS
- PUT UP FOR RETAIL SALE
- FOOD PREPARATION
- BREADING (COATED WITH BREADCRUMBS)
- 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: In airtight plastic bag and cardboard box GIR 6 - has been used to classify the goods to subheading level 160529 - Shrimps and prawns; In airtight containers 10 digit code - 1605290091 - Other; Shelled; Frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENS) to heading 1605