Information for ruling 600014209
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2025
- Expiry date
- 02 Nov 2028
- Commodity code
- 0304899040 (opens in new tab)
- Description
- Frozen sea bass fillets Species: dicentrarchus labrax Raw, boneless with skin on Packaging: heat sealed polybag
- Keywords
-
- FROZEN
- FILLETED
- WHITE FISH
- FOR HUMAN CONSUMPTION
- DEBONED
- 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 0304 - Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen GIR 5b has been used to identify the type of packaging – polybag GIR 6 has been used to classify the goods to subheading level 030489 – Frozen fillets of other fish; Other than elsewhere specified 8 digit code 03048990 - Other than elsewhere specified 10 digit code 0304899040 – European sea bass (dicentrarchus labrax) Also classified in accordance with: HSEN to 0304