Information for ruling 600014537
This section is Advance Tariff Ruling
- Start date
- 10 Dec 2025
- Expiry date
- 09 Dec 2028
- Commodity code
- 1604142690 (opens in new tab)
- Description
- Cooked strips of skipjack tuna (Katsuwonus pelamis) loins in a tomato and basil sauce. For human consumption and ready to eat. Packaged in a 300g pouch.
- Keywords
-
- SAUCES
- COOKED
- TUNA
- SUNFLOWER OIL
- SKIPJACK
- TOMATO PASTE
- FOOD PREPARATION
- TOMATOES
- BASIL
- 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: 300G pouch GIR 6 has been used to classify this product by the terms of heading 160414 - Fish, whole or in pieces, but not minced; Tunas, skipjack tuna and bonito (sarda spp.) 8 Digit code 16041426 - Fillets known as 'loins' 10 Digit code 1604142690 - Other than for processing Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1604