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Information for ruling 600014354

This section is Advance Tariff Ruling

Start date
15 Dec 2025
Expiry date
14 Dec 2028
Description
Treated radioactive waste containing trace quantities of plutonium(0.0021 grams) along with other nuclear isotopes. It is packed in a steel drum, contained within an iso container
Keywords
  • RADIOACTIVE
  • WASTE
  • RESIDUES
  • PLUTONIUM
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 to Heading 2844 - Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products GIR 5B has been used to determine the packaging - Steel drum contained within an ISO container for transport GIR 6 has been used to classify this product to sub-heading level 284444 - Radioactive residues Also classified in accordance with: Section Note 1(a) to Section VI Chapter Note 6 to Chapter 28 Harmonised System Explanatory Note (HSEN) (II) (C) to 2844