Information for ruling 600014150
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2025
- Expiry date
- 02 Nov 2028
- Commodity code
- 0306959090 (opens in new tab)
- Description
- Dried shrimp Packaging: sealed plastic pouch (100g)
- Keywords
-
- AS PASTE
- FOR HUMAN CONSUMPTION
- SHRIMPS
- DRIED
- SALTED
- 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 0306 - Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine GIR 5b has been used to identify the type of packaging – 100g plastic pouch GIR 6 has been used to classify the goods to subheading level 030695 – Shrimps and prawns 8 digit code 03069590 - Other shrimps and prawns; Other than elsewhere specified 10 digit code 0306959090 – Other than smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared, in immediate packings of a net content exceeding 2 kg Also classified in accordance with: HSEN to chapter 3 HSEN to 0306