Information for ruling 600014410
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2025
- Expiry date
- 03 Nov 2028
- Commodity code
- 0304719030 (opens in new tab)
- Description
- Frozen cod fillets Genus: gadus morhua The fillets are skinless and boneless and skin on and boneless Packaging: polybag
- Keywords
-
- FROZEN
- FILLETED
- FOR HUMAN CONSUMPTION
- BONELESS
- COD
- 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 030471 – Frozen fillets of fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae; Cod (gadus morhua, gadus ogac, gadus macrocephalus) 8 digit code 03047190 - Other than cod of the species gadus macrocephalus 10 digit code 0304719030 – Other than for processing Also classified in accordance with: HSEN to 0304