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Information for ruling 600014993

This section is Advance Tariff Ruling

Start date
24 Feb 2026
Expiry date
23 Feb 2029
Description
Raw fresh chicken liver. The product is intended for pet food only and is not suitable for human consumption. The product is presented in slabs approx 1000mm x 500mm x 75mm. The slabs are stacked onto pallets, up to average weight of 1000kgs.The product is frozen.
Keywords
  • FOR PETS
  • CHICKEN MEAT
  • FROZEN
  • UNFIT FOR HUMAN CONSUMPTION
  • MEAT
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0511: Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 051199: Other than Bovine semen; Other than Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3. 8 Digit code 05119985:Other than Sinews or tendons; parings and similar waste of raw hides or skins or Natural sponges of animal origin. 10 Digit code: 0511998590: Other than; Mammalian semen, Mammalian ova and mammalian embryos. Also classified in accordance with: Harmonised System Explanatory Notes to heading 0511