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This section is Advance Tariff Ruling Information for ruling 600016931

Start date
17 Sep 2026
Expiry date
16 Sep 2029
Description
8 frozen pan-fried rice triangles filled with tiger prawns (Penaeus monodon). The ingredients include cooked rice, tiger prawns, soy sauce, miso, rice wine, and vegetable oil. It is presented as a ready-to-reheat food product, suitable for preparation in an oven or air fryer. The product is packed in a plastic tray sealed with heat-sealed film.
Keywords
  • SOY SAUCE
  • MIXED SEASONING
  • SEASONED
  • BLACK TIGER PRAWN
  • CRUSTACEANS
  • GINGER
  • RICE
  • VINEGAR
  • SUSHI
  • KING PRAWNS
  • FROZEN
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 tray. GIR 6 Has been used to classify the goods to subheading level 160529 - Shrimps and prawns; Other than not in airtight containers. 10 Digit Code 1605290091 - Shelled; frozen. Also classified in accordance with: Chapter 16 Note 2 Harmonized System Explanatory Notes to 1602