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Information for ruling 600013957

This section is Advance Tariff Ruling

Start date
04 Dec 2025
Expiry date
03 Dec 2028
Description
A topical silicone gel or spray for the treatment of scars on human skin. Ingredients include polysiloxanes and silicone dioxide. Designed to improve the appearance of hypertrophic or keloid scars, including surgical scars (including C-section), cosmetic surgery scars, burn scars and children’s scars. Assists in minimising redness, alleviating itching and discomfort, and helps to prevent abnormal scarring. Presented in an aluminium tube or spray can and then packed in a cardboard box for retail sale. Available as a scar gel, a scar spray, and a scar gel for children.
Keywords
  • MEDICAL DRESSINGS
  • AS SPRAY
  • IN A GEL
  • PUT UP FOR RETAIL SALE
  • SILICON DIOXIDE
  • FOR MEDICINAL PURPOSES
  • FOR WOUNDS
  • SKINCARE PREPARATIONS
  • FOR PROTECTION
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 3005 - Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes GIR 5B has been used identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading 300590 - Other than adhesive dressings and other articles having an adhesive layer 8 Digit code 30059099 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 3005