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Information for ruling 600015042

This section is Advance Tariff Ruling

Start date
03 Feb 2026
Expiry date
02 Feb 2029
Description
Frozen boneless pork shoulder, fully deboned and rindless with all soft bone residue removed. The product consists of 80% meat and 20% fat. The meat is not seasoned or prepared. It is plate-frozen, wrapped in a blue film and palletised with each pallet weighing between 800 kg and 1,000 kg, for bulk distribution.
Keywords
  • FOR HUMAN CONSUMPTION
  • DEBONED
  • FROZEN
  • SHOULDERS, MEAT
  • PORK
  • DOMESTIC SWINE
  • CUTS OF 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)). General Interpretative Rules (GIRs): GIR 1 - has been used to classify this product by the terms of heading 0203 - Meat of swine, fresh, chilled or frozen GIR 5B - has been used to identify the type of packaging: Wrapped in a blue film GIR 6 - has been used to classify the goods to subheading level 020329 - Frozen; Other; of domestic swine; other 8 digit code - 02032955 - Boneless 10 digit code - 0203295599 – Other; other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 2 Harmonised System Explanatory Notes (HSENs) to heading 0203