Information for ruling 600014151
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2025
- Expiry date
- 02 Nov 2028
- Commodity code
- 0305399090 (opens in new tab)
- Description
- Anchovy fillets salted and dried Packaging: plastic pouch
- Keywords
-
- FILLETED
- FOR HUMAN CONSUMPTION
- ANCHOVIES
- 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 0305 - Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process GIR 5b has been used to identify the type of packaging – sealed plastic pouch GIR 6 has been used to classify the goods to subheading level 030539 – Fish fillets, dried, salted or in brine, but not smoked; Other than elsewhere specified 8 digit code 03053990 – Other than elsewhere specified 10 digit code 0305399090 – Other than elsewhere specified Also classified in accordance with: HSEN to 0305