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This section is Advance Tariff Ruling Information for ruling 600016699
- Start date
- 15 Sep 2026
- Expiry date
- 14 Sep 2029
- Commodity code
- 1604320090 (opens in new tab)
- Description
- Fish roe produced for human consumption as a topping, used as a garnish or ingredient in sushi and other Asian dishes, to add colour. The fish roe is obtained from flying fish in Peru, and then transported to China for processing, where it is washed, filtered and sorted to remove any impurities, then seasoned with a liquid mixture containing soy sauce, sweeteners, salt, flavour enhancers, and edible alcohol. The roe is coloured orange, and frozen. The ingredients are - Fish roe, high-fructose corn syrup, sugar, salt, soy sauce flavouring, edible alcohol, and colourant. The fish roe is packed in 500 g plastic containers, with 12 containers packed into 6 kg cardboard box.
- Keywords
-
- WASHED
- IN BOXES
- SUGARS
- FROZEN
- ORANGE, COLOUR
- PREPARED
- FISH PRODUCTS
- FISH ROE
- PUT UP FOR RETAIL SALE
- SOY SAUCE
- FOR HUMAN CONSUMPTION
- PLASTIC CONTAINERS
- 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 (GIRs): GIR 1 - Has been used to classify this product by the terms of heading 1604 - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. GIR 5(b) - Has been used to identify the type of packaging. Packed in a 500 g plastic box, then into a cardboard box. GIR 6 - Has been used to classify the goods to subheading level 160432 - Caviar substitutes. 10 Digit Code - 1604320090 - Other than, Caviar and caviar substitutes. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to 1604.