Information for ruling 600014407
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2025
- Expiry date
- 03 Nov 2028
- Commodity code
- 0306179220 (opens in new tab)
- Description
- Prawns Species: Litopanaeus Vannamei Raw, deveined, peeled with tail on, frozen For further processing Packaging - a polythene bag and cardboard carton outer Net weight 1.8kg (2.2 kg with packing ice)
- Keywords
-
- PRAWNS
- CRUSTACEANS
- FROZEN
- PEELED
- UNCOOKED
- 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 - a polythene bag and cardboard carton outer GIR 6 has been used to classify the goods to subheading level 030617 - Other shrimps and prawns 8 digit code 03061792 - Shrimps of the genus Penaeus 10 digit code 0306179220 - Shrimps and prawns of the specie Penaeus vannamei and Penaeus monodon, whether in shell or not, not cooked, for processing Also classified in accordance with: HSEN to chapter 3 HSEN to 0306