Information for ruling 600014152
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2025
- Expiry date
- 02 Nov 2028
- Commodity code
- 1605540090 (opens in new tab)
- Description
- Roasted Squid Roll Ingredients: squid (cephalopods), sugar, salt, starch, and seasonings Packaging: sealed plastic pouch 30g
- Keywords
-
- FOOD PREPARATION
- SALTED
- FIT FOR HUMAN CONSUMPTION
- CONTAINING ADDED SUGAR
- SQUID
- 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 – sealed plastic pouch 30g GIR 6 has been used to classify the goods to subheading level 160554 – Molluscs; Cuttlefish and squid 10 digit code 1605540090 – Other than cuttlefish balls made of cuttlefish filling, wheat starch, salt, sugar, and compound condiments; lobster flavoured balls: cuttlefish meat, fish meat and crab meat Also classified in accordance with: HSEN to 1605