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This section is Advance Tariff Ruling Information for ruling 600016018
- Start date
- 03 Aug 2026
- Expiry date
- 02 Aug 2029
- Commodity code
- 0307439290 (opens in new tab)
- Description
- Frozen raw squid tubes of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box
- Keywords
-
- FROZEN
- FOR HUMAN CONSUMPTION
- IN BAGS
- SQUID
- RAW
- MOLLUSCS
- 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 0307: Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process GIR 5b Has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 030743: Cuttlefish and squid, frozen 8 Digit code 03074392: Illex spp 10 Digit code 0307439290: other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to chapter 3 Harmonised System Explanatory Notes to heading 0307