Information for ruling 600014507
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2026
- Expiry date
- 01 Jan 2029
- Commodity code
- 0306179290 (opens in new tab)
- Description
- king prawns penaeus vannamei species Frozen raw, peeled, and deveined packaged in an inner polythene bag within an outer fibre board cardboard carton
- Keywords
-
- CRUSTACEANS
- FROZEN
- KING PRAWNS
- PEELED
- RAW
- 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 – in an inner polythene bag within an outer fibre board cardboard carton GIR 6 has been used to classify the goods to subheading level 030617 – Frozen; Other shrimps and prawns 8 digit code 03061792 - Other shrimps and prawns; Shrimps of the genus penaeus 10 digit code 0306179290 – Other than 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