Information for ruling 600012016
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2024
- Expiry date
- 18 Dec 2027
- Commodity code
- 0206410010 (opens in new tab)
- Description
- Frozen pork liver. Packed in a blue polythene bags inside a fibreboard box. Weight: 10kg.
- Keywords
-
- DOMESTIC SWINE
- EDIBLE MEAT OFFAL
- FROZEN
- LIVERS
- PORK
- 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)). GIR 1 has been used to classify this product by the terms of heading 0206 - Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen GIR 5B has been used to identify the type of packaging: Polythene bags and fibreboard box GIR 6 has been used to classify the goods to subheading level 020641 - Of swine, frozen; Livers 10 digit-code 0206410010 - Of domestic swine Also classified in accordance with: Harmonised System General Explanatory Notes to Chapter 2 HSENs to heading 0206