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Information for ruling 600014587

This section is Advance Tariff Ruling

Start date
03 Mar 2026
Expiry date
02 Mar 2029
Description
The product is aluminium foil, used for wrapping or storing food. Aluminium foil is on a cardboard roll and is 30cm x 20cm with a thickness of 0.01mm and a weight of 160g (excluding the cardboard roll it is wound around). The consignment is not from Thailand. Aluminium foil is unbacked and annealed.
Keywords
  • ALUMINIUM
  • HOUSEHOLD ITEMS
  • IN ROLLS
  • KITCHENWARE
  • FOOD STORAGE
  • ALUMINIUM FOIL
  • PUT UP FOR RETAIL SALE
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 7607 - Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm GIR 5b has been used to identify the type of packaging – cardboard box. GIR 6 has been used to classify the goods to subheading level 760711 - Not backed; Rolled but not further worked. 8 Digit Code 76071111 - Of a thickness of less than 0.021 mm; In rolls of a weight not exceeding 10 kg. 10 Digit Code 7607111119 - Of a thickness of 0.007 mm or more but less than 0.021 mm; other than Consigned from Thailand. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 7607