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This section is Advance Tariff Ruling Information for ruling 600016206

Start date
01 Sep 2026
Expiry date
31 Aug 2029
Description
Breadcrumbed Shrimp (Penaeus vannamei) shrimp 38%, panko 34%, batter mix 25%, predust 3% peeled, deveined, tail on and frozen Packaging: plastic trays (10 pieces per tray) and sealed inside a protective Polyethylene (PE) inner bag, 20 trays per carton
Keywords
  • FROZEN
  • AIRTIGHT CONTAINERS
  • PEELED
  • SHRIMPS
  • RAW
  • BREADING (COATED WITH BREADCRUMBS)
  • VANNAMEI
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 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved . GIR 5B - Has been used to identify the type of packaging - plastic trays (10 pieces per tray) and sealed inside a protective Polyethylene (PE) inner bag, 20 trays per carton. GIR 6 - Has been used to classify the goods to subheading level 160529 - Shrimps and prawns; Other than in airtight containers. . 10 Digit Code 1605290091 - Shelled; Frozen Also classified in accordance with: Chapter 16 notes 1 & 2 HSEN to chapter 3 HSEN to chapter 16 HSEN to 1605