Information for ruling 600014534
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2025
- Expiry date
- 02 Dec 2028
- Commodity code
- 1604199790 (opens in new tab)
- Description
- Skinless boneless fillets in sunflower oil. Ingredients include: mackerel fillets (Trachurus murphy), sunflower oil and salt. Product is for human consumption. Presented in a 115g tin.
- Keywords
-
- SUNFLOWER OIL
- FOOD PREPARATION
- FOR HUMAN CONSUMPTION
- MACKEREL
- SALTED
- IN TINS
- BONELESS
- FISH
- 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 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs GIR 5B has been used identify the type of packaging: 115G tin GIR 6 has been used to classify this product by the terms of heading 160419 - Other fish, whole or in pieces, but not minced; 8 Digit code 16041997 - Other than elsewhere specified. 10 Digit code 1604199790 - Other than Swordfish (xiphias gladius), Mackerel (scomber colias), Frigate tuna, frigate mackerel (auxis thazard, auxis rochei) Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1604