Information for ruling 600015314
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2026
- Expiry date
- 13 Apr 2029
- Commodity code
- 0101210000 (opens in new tab)
- Description
- Pure-bred geldings Horse has been castrated
- Keywords
-
- HORSES
- ANIMALS
- PURE PUREBRED
- LIVE
- 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 0101 - Live horses, asses, mules and hinnies GIR 6 has been used to classify the goods to subheading level 010121 – Horses; Pure-bred breeding animals