Information for ruling 600011859
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2024
- Expiry date
- 11 Dec 2027
- Commodity code
- 0303240000 (opens in new tab)
- Description
- Frozen portions of catfish (pangasius hypopthalmus) with the bone in and skin on, the fin and tail have been taken off. Each portion is packaged in vacuum packed laminated poly bags, with 10 bags per cardboard carton.
- Keywords
-
- VACUUM-PACKED
- WITH BONE IN
- CUT
- FISH PRODUCTS
- FROZEN
- FISH
- 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 0303- Fish, frozen, excluding fish fillets and other fish meat of heading 0304 GIR 5b has been used to identify the type of packaging - put up in vacuum packed poly bags GIR 6 Has been used to classify the goods to subheading level 030324- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)