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Information for ruling 600014989

This section is Advance Tariff Ruling

Start date
11 Feb 2026
Expiry date
10 Feb 2029
Description
Roasted fillets of Yellow Stripe Trevally (Selaroides Leptolepis), ready to eat. These are seasoned with chilli, additional spices, and flavourings. Intended for human consumption. The product is vacuum sealed in a 40g plastic pouch for retail sale.
Keywords
  • ROASTED
  • FOR HUMAN CONSUMPTION
  • CHILLI
  • FOOD PREPARATION
  • FISH AND FISH PRODUCTS
  • FISH
  • FILLETED
  • SEASONED
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: GIR 6 has been used to classify this product by the terms of heading 160419 - Fish, whole or in pieces, but not minced; Other 8 Digit code 16041997 - Other 10 Digit code 1604199790 - Other than elsewhere specified Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes to heading 1604