Information for ruling 600015109
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2026
- Expiry date
- 08 Feb 2029
- Commodity code
- 0303149011 (opens in new tab)
- Description
- Trout gilled, gutted and frozen Weight: 255-340g Packaging: Blue food grade polyliner in a cardboard carton of 10kg
- Keywords
-
- FROZEN
- TROUT
- GUTTED
- FISH
- RAW
- 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 0303 - Fish, frozen, excluding fish fillets and other fish meat of heading 0304 GIR 5b has been used to identify the type of packaging – Blue food grade polyliner GIR 6 has been used to classify the goods to subheading level 030314 – Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) 8 digit code 03031490 - Other than elsewhere specified 10 digit code 0303149011 – Of the species oncorhynchus mykiss; In the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1.2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each Also classified in accordance with: Harmonised System Explanatory Notes to heading 0302 and 0303