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Information for ruling 600015428

This section is Advance Tariff Ruling

Start date
05 May 2026
Expiry date
04 May 2029
Description
Gold Bars 1 Kg denominations. Unwrought. Tanzanian origin. Approximately 96% purity. The gold has not been further worked or processed (such as rolled, drawn, or continuously cast).
Keywords
  • OF ALLOYS
  • UNWROUGHT
  • PRECIOUS METALS
  • BARS
  • OF GOLD
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)). GIR 1 has been used to classify this product by the terms of heading 7108: Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form GIR 6 has been used to classify the goods to subheading level 710812: Non-monetary; Other unwrought forms Also classified in accordance with: Chapter Note 4(A) to Chapter 71 Chapter Note 5(b) to Chapter 71 Harmonized System Explanatory Note (HSEN's) to heading 71.08 Harmonized System Explanatory Note (HSEN's) to heading 71.06 (II)