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Information for ruling 600014464

This section is Advance Tariff Ruling

Start date
22 Dec 2025
Expiry date
21 Dec 2028
Description
A pre fried duck spring roll. This has been partially cooked then frozen. The product weights 75g in total. Ingredients: Filling: Duck shredded Carrot Leek Celery Hoisin sauce Spring onion Five spices Sesame oil White pepper powder Salt Pastry: Wheat flour Water Corn oil Salt
Keywords
  • POULTRY MEAT
  • FROZEN
  • PASTRY
  • FOOD PREPARATION
  • PUT UP FOR RETAIL SALE
  • DUCK MEAT
  • PRE COOKED
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1602: Other pre-pared or preserved meat, meat offal, blood or insects, of poultry of heading 0105 GIR 6 has been used to classify this product by the terms of heading 160239: Other than of turkeys, other than of fowls of the species gallus domesticus 8 Digit code 16023985: Other than containing 57% or more by weight of poultry meat or offal 10 Digit code 1602398590: Other than processed meat, containing 25% or more by weight of poul-try meat or offal Also classified in accordance with: Chapter note 2 to heading 1602 Harmonised System Explanatory Notes to heading 1602